Stellar Company has the following two temporary differences between its income tax expense and income taxes payable, 2020 2021 2022 $875,000 $907.000 $872,000 (29.900 (40,100) (10,100 Pretax financial income Excess depreciation expense on tax return Excess warranty expense in financial income Taxable income 19,800 10.200 8.400 $861.900 $845,100 $905,300 The income tax rate for all years is 20%. Indicate how deferred taxes will be reported on the 2022 balance sheet. Stellar's product warranty is for 12 months. Stellar Company Balance Sheet (Partial) For the Year Ended December 31, 2022 Current Assets Deferred Tax Asset $ 7680