On January 1, 2010, the company purchased equipment for $600,000. The equipment has a 20-year expected useful life and $0 residual value. Initially, the company used double-declining-balance depreciation. On January 1, 2013, the company changed to straight-line depreciation. The expected useful life and residual value are unchanged. Assume that before 2013 the company used straight-line depreciation for tax purposes while using double-declining-balance depreciation for book purposes. The change to straight-line depreciation in 2013 is made for book purposes; the company continues to use straight-line depreciation for tax purposes. The income tax rate is 40%. If required, round any amounts to the nearest dollar. Compute the amount of the deferred tax asset or liability that would be included in the December 31, 2012, balance sheet.