LO.2 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. Building-accumulated depreciation Beginning of Year ($57,000) Furniture & fixtures-accumulated depreciation Subtotal Applicable tax rate Gross deferred tax liability (4,200) ($61,200) 21% ($12,852)