Stellar Corporation has a cumulative temporary difference related to depreciation of $533.000 at December 31,2021 . This difference will reverse as follows: 2022, \$44,000;2023, \$260,000; and 2024, \$229,000. Enacted tax rates are 34% for 2022 and 2023, and 40% for 2024. Compute the amount Stellar should report as a deferred tax liability at December 31,2021 Deferred tax liability at December 31,2021