The tax law in effect as of 1-1-2024 specified a tax rate of 20%. As a result of a change in the tax law enacted in late 2025, i.e., after the financial statements for 2024 had been issued, the income tax rate was changed to 30% (from 20%) beginning in 2027. That is, although the change in the tax rate was enacted into law in late 2025, it only changed the tax rate to 30% for 2027 and later years. That is, the tax rate remained at 20% for 2026 and earlier years. As of 12-31-2025, Martin Corporation had 250,000 in future taxable amounts as shown below.

2026 2027 Taxable Amounts 200,000 50,000

Required What is the deferred income tax liability as of 12-31-2025 ?