ZZZ Corp. reported pre-tax accounting income of $ 330,000 and taxable income of $ 600,000 for 2020. The only reversible difference is accrued warranty costs, which are expected to be paid as follows:

2021 $ 90,000

2022 45,000

2023 45,000

2024 90,000

The enacted income tax rates are 35% for 2020, 30% for 2021, 2022 and 2023, and 25% for 2024. The deferred tax asset reported on ZZZs December 31, 2020 SFP should be