Whispering Corporation began operations in 2025 and reported pretax financial income of $230,000 for the year. Whispering's tax depreciation exceeded its book depreciation by $47,000. Whispering's tax rate for 2025 and years thereafter is 40%. In its December 31,2025 , balance sheet, what amount of deferred tax liability should be reported? Deferred tax liability to be reported $