Sweeney Co. began operations in 2012 and reported $225,000 in income before income taxes for the year. Sweeney's 2012 tax depreciation exceeded its book depreciation by $25,000. Sweeney also had nondeductible book expenses of $10,000 related to permanent differences. Sweeney's tax rate for 2012 was 40%, and the enacted rate for years after 2012 is 35%. In its December 31, 2012 balance sheet, what amount of deferred income tax liability should Sweeney report?