Waterway Corporation began operations in $2020$ and reported pretax financial income of $$237,000$ for the year. Waterway's tax depreciation exceeded its book depreciation by $$44,000.$ Waterway's tax rate for $2020$ and years thereafter is $30\%.$ In its December $31,2020,$ balance sheet, what amount of deferred tax liability should be reported?

Deferred tax liability to be reported

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