LO.2 Based on the facts and results of Problem 38 and the beginning-of- the-year book-tax basis differences listed below, determine the change in Kantner's deferred tax liabilities for the current year. Building-accumulated depreciation Furniture & fixtures-accumulated depreciation Subtotal Applicable tax rate Gross deferred tax liability Beginning of Year ($62,000) (400) (562,400) x 21% ($13,104)