yrell Corp. has no book/tax differences, and reports the following income/(loss) results.

2021	($478,000)
2022	$120,000
2023	$567,000

Tyrell uses the NOL carryforward provision whenever possible, and the tax rate for all years is 26%.

What amount will Tyrell report as a deferred tax asset on its December 31, 2022 balance sheet?