The following schedule reconciles Zap Co.s pretax GAAP income to its taxable income for the current year:

Pretax GAAP income	90,000
Interest revenue on municipal bonds	(1,200)
GAAP installment sales in excess of taxable amounts	(30,000)
GAAP warranty expense in excess of deductible amounts	3,000
Taxable income	61,800

Assuming a tax rate of 25%, what would the company calculate as a deferred tax liability (ignoring any deferred tax assets or permanent differences)?