Use the same information as in BE17-17, but now assume that Finer Shoes Company is an IFRS reporter. What deferred tax amount should the company record for this temporary difference under IFRS?

Data from Exercises 17

Finer Shoes Company recorded book income of $120,000 in 2020. It does not have any permanent differences, and the only temporary difference relates to a $60,000 installment sale that it recorded for book purposes. Finer Shoes anticipates collecting the installment sales equally over the following 2 years. The current enacted tax rate is 40%. The substantively enacted tax rates for the following 3 years are 42%, 45%, and 45%, respectively. What deferred tax amount should Finer Shoes record for this temporary difference under U.S. GAAP?