Finer Shoes Company recorded book income of $ 120,000 in 2014. 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 two years. The current enacted tax rate is 40%. The substantively enacted tax rates for the following three years are 42%, 45%, and 45%, respectively. What deferred tax amount should Finer Shoes record for this temporary difference under U. S. GAAP?