The accounting records of Steven Corp., a real estate developer, indicated income before income tax of $850,000 for its year ended December 31, 2017, and of $525,000 for the year ended December 31, 2018. The following data are also available. 1. Steven Corp. pays an annual life insurance premium of $11,000 covering the top management team. The company is the named beneficiary. 2. The carrying amount of the company's property, plant, and equipment at January 1, 2017 was $1,256,000, and the UCC at that date was $998,000. Steven recorded depreciation expense of $175,000 and $180,000 in 2017 and 2018, respectively. CCA for tax purposes was $192,000 and $163,500 for 2017 and 2018, respectively. There were no asset additions or disposals over the two-year period. 3. Steven deducted $211,000 as a restructuring charge in determining income for 2016. At December 31, 2016, an accrued liability of $199,500 remained outstanding relative to the restructuring, which was expected to be completed in the next fi scal year. This expense is deductible for tax purposes, but only as the actual costs are incurred and paid for. The actual restructuring of operations took place in 2017 and 2018, with the liability reduced to $68,000 at the end of 2017 and to $0 at the end of 2018. 4. In 2017, property held for development was sold and a profit of $52,000 was recognized in income. Because the sale was made with delayed payment terms, the profit is taxable only as Steven receives payments from the purchaser. A 10% down payment was received in 2017, with the remaining 90% expected in equal amounts over the following three years. 5. Non-taxable dividends of $3,250 in 2017 and of $3,500 in 2018 were received from taxable Canadian corporations. 6. In addition to the income before income tax identifi ed above, Steven reported a before- tax gain on discontinued operations of $18,800 in 2017. 7. A 30% rate of tax has been in effect since 2015. Steven Corp. follows IFRS. Steven Corp. follows IFRS. Instructions (a) Determine the balance of any deferred tax asset or liability accounts at December 31, 2016, 2017, and 2018