Based on the facts and results of Problem 38 and the beginning-of-the-year book-tax basis difference listed below, determine the change in Kantner's deferred tax assets for the current year.

                                                            Beginning of Year

Accrued warranty expense .........           $30,000 

Subtotal ...........................................          $30,000 

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

Gross deferred tax asset ....................    $6,300