Based on the facts and results of Problem 30 and the beginning-of-the-year book-tax basis differences listed below, determine the change in Relix's deferred tax liabilities for the current year.

                                                                                        Beginning of Year

Building—accumulated depreciation ...........................     ($57,000) 

Furniture & fixtures—accumulated depreciation ........        (4,200) 

Subtotal ............................................................................    ($61,200) 

Applicable tax rate .........................................................          x 21% 

Gross deferred tax liability .........................................       ($12,852) 

Data from Problem 30

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Tax Book Debit/(Credit) Debit/(Credit) Assets Cash $ 500 500 Accounts receivable 8,000 8,000 Buildings 750,000 750,000 Accumulated depreciation (450,000) (380,000) Furniture & fixtures 70,000 70,000 Accumulated depreciation (46,000) $332,500 (38,000) $410,500 Total assets Liabilities Accrued litigation expense Note payable ($ 50,000) (78,000) -0- (78,000) ($ 78,000) Total liabilities ($128,000) Stockholders' Equity Paid-in capital Retained earnings Total liabilities and stockholders' equity ($ 10,000) (244,500) ($332,500) ($ 10,000) (272,500) (S410,500)