Your employer reported pretax accounting income of $75,000 in 2024. Local tax authority rules require that an additional $5,000 in revenue be recognized for income tax purposes in 2024. Assuming a tax rate of 50%, that pretax accounting income would remain constant in 2025 and 2026, and that 50% of the additional $5,000 in revenue would normally have been claimed in each of 2025 and 2026 provide the following: a. The ending deferred tax asset or liability for 2024.