Pine, Inc. earns book net income before tax of $400,000 in 2013. Pine acquires a depreciable asset in 2013 and first year tax depreciation exceeds book depreciation by $60,000. Pine has no other temporary or permanent differences. Assuming the U.S. tax rate is 35%, and that this is Pine's first year of operations, what is Pine's balance in its deferred tax asset and deferred tax liability accounts at year end?