What are the steps to calculate deferred income tax liability? Thanks

The Sample Corporation prepared the following income statements and income tax returns for Year 1 through Year 4.

Income Statement	Year 1	Year 2	Year 3	Year 4
Sales	$1,000	$1,000	$1,000	$1,000
Operating expenses	650	650	650	650
Pretax net income	$350	$350	$350	$350
Provisions for income taxes	140	140	140	140
Net income	$210	$210	$210	$210

Income Tax Return	Year 1	Year 2	Year 3	Year 4
Sales	$1,000	$1,000	$1,000	$1,000
Operating expenses	900	900	400	400
Taxable income	$100	$100	$600	$600
Income tax payable	40	40	240	240
After-tax net income	$60	$60	$360	$360

Calculate the balance in the companys deferred income tax liability account at the end of each year.

Assume that the time value of money is 10% per year; calculate the implicit value of the companys tax deferral strategy. Round your answer to the nearest whole number.