Brock Corp.'s 2007 income statement had pretax financial income of $250,000 in its first year of operations. Brock uses an accelerated cost recovery method on its tax return and straight-line depreciation for financial reporting. The differences between the book and tax deductions for depreciation over the five-year life of the assets acquired in 2007, and the enacted tax rates for 2007 to 2011 are as follows:
Book Over (Under) Tax Tax Rates
2007 $(50,000) 35%
2008 (65,000) 30%
2009 (15,000) 30%
2010 60,000 30%
2011 70,000 30%
There are no other temporary differences. In Brock's December 31, 2007 balance sheet, the noncurrent deferred income tax liability and the income taxes currently payable should be ?