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Business, 12.08.2020 07:01 haleygrobertson8948

Information for Kent Corp. for the year 2021: Reconciliation of pretax accounting income and taxable income:

Pretax accounting income $ 179,100

Permanent differences (13,600 ) 165,500

Temporary difference-depreciation (11,700 )

Taxable income $ 153,800

Cumulative future taxable amounts all from depreciation temporary differences:

As of December 31, 2020 $ 12,500

As of December 31, 2021 $ 24,200

The enacted tax rate was 21% for 2020 and thereafter.

What should be the balance in Kent's deferred tax liability account as of December 31, 2021?

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