Use the following information to answer the next 3 questions. At the end of 2021, ABC paid $177,000 in advance for the 3-year lease of a building during years 2022-2024. Taxable income in 2021 is $398,570 and the tax rate applicable to all years is 30%. 30. Pretax accounting income in 2021 is 31. Tax expense in 2021 is 32. The balance of the associated deferred tax account at the end of 2022 is