Clydesdale Corporation has a cumulative temporary difference related to depreciation of $601,000 at December 31, 2012. This difference will reverse as follows: 2013, $48,300; 2014, $254,900; and 2015, $297,800. Enacted tax rates are 34% for 2013 and 2014, and 40% for 2015. Compute the amount Clydesdale should report as a deferred tax liability at December 31, 2012.