Surf Board Company has the following information for 20X2. Tax rate 30% Actual write-off of accounts receivable during the year 21,200 Sales $436,000 Expenses 331,400 Bad debt expense 22,700 Pretax income 81,900 Tax expense 24,570 Net income $57,330 Analysis of the allowance for doubtful accounts: Beginning balance (credit) (2,000) Bad debt expense recorded in allowance (credit) (22,700) Write-off of accounts receivable during the year (debit) 21,200 Ending balance (credit) (3,500) Using the above information, what is the ending balance in deferred tax asset-allowance at December 31, 20X2? Note that there is a beginning balance in the DTA account.