Weatherly Company reported the following results for the year ended December 31, 2013, its first year of operations:

Income (per books before income taxes)	$3,300,000
Taxable income	4,450,000

The disparity between book income and taxable income is attributable to a temporary difference which will reverse in 2014. What should Weatherly record as a net deferred tax asset or liability for the year ended December 31, 2013, assuming that the enacted tax rates in effect are 35% in 2013 and 30% in 2014?