X Corporation started business on January 1, 2020 (its first year of operation), and the following journal entry for Income Taxes was recorded at the end of the year 2020: Income Tax Expense $195,000 Deferred Tax Asset 4,000 Income tax Payable 199,000 The tax rate for 2020 and future years is 25% The deferred tax asset of $4,000 was originated due to the difference in treatment of Warranty Expense while computing financial income and taxable income. If a cash Warranty Expense of $35,000 was deducted from the tax return of 2020, the Warranty Expense recognized in the financial income statement was $