At December 31, 2011, Naifa Inc. owned equipment that had a book value of $145,000 and a

Question:

At December 31, 2011, Naifa Inc. owned equipment that had a book value of $145,000 and a tax basis of $114,000 due to the use of different depreciation methods for accounting and tax purposes. The enacted tax rate is 30%.
Calculate the amount that Naifa should report as a future tax liability at December 31, 2011.