Winter Gear, Inc. started business on January 1, 20X1. The company uses the income statement approach to estimating bad debts. The company incorrectly used the actual write-off of the receivable for the recorded bad debt expense in the below income statement.

Credit sales	$678,000
Bad debt expense as a percentage of sales	2%
Write-off of accounts receivable	$1,000
Tax rate	30%
Estimated tax payment	$31,000

Incorrect income statement, for the year ended December 31:

Sales	$678,000
Expenses	549,200
Bad debt expense	1,000
Pretax income	127,800
Tax expense	38,340
Net income	89,460

What is the ending balance of deferred tax asset-allowance (DTA-allowance) for 20X1?