Surf Board Company has the following information for 20X2.

Tax rate	21%
Actual write-off of accounts receivable during the year	26,500

Correct Income Statement as of December 31, 20X2:

Sales	$543,000
Expenses	412,700
Bad debt expense	28,300
Pretax income	102,000
Tax expense	21,420
Net income	$80,580

Analysis of the allowance for doubtful accounts:

Beginning balance (credit)	(2,500)
Bad debt expense recorded in allowance (credit)	(28,300)
Write-off of accounts receivable during the year (debit)	26,500
Ending balance (credit)	(4,300)

Using the above information, what is the entry amount to deferred tax asset-allowance in December 31, 20X2?