Sunland Corporation recorded warranty accruals as at December 31, 2023, in the amount of $158,100. This reversing difference will cause deductible amounts of $50,500 in 2024, $41,500 in 2025, and $66,100 in 2026. No other reversing difference exists. Sunlands accounting income is $167,000 in each of 2024 and 2025 and the tax rate is 25% for all years. The warranty expenditures occurred as expected. There are no deferred tax accounts at the beginning of 2023. Calculate the deferred tax balances at December 31, 2024 and 2025. 2024 2025 Deferred tax $ $