Blossom Co$.$ at the end of $2024,$ its first year of operations, prepared a reconciliation between pretax financial income and taxable income as follows:

Pretax financial income $$1500000$

Estimated litigation expense $3500000$

Installment sales $(2820000)$

Taxable income $$2180000$

The estimated litigation expense of $$3500000$ will be deductible in $2026$ when it is expected to be paid. Gross profit of $$1410000$ from the installment sales will be realized in each of the next two years. The estimated liability for litigation is classified as noncurrent and the installment accounts receivable are classified as $$1410000$ current and $$1410000$ noncurrent. The income tax rate is $20\%$ for all years.

The deferred tax asset to be recognized at the end of $2024$ is $\_\_\_\_\_\_\_\_.$

a$.$ $$1750000.$

b$.$ $$0.$

c$.$ $$700000.$

d$.$ $$136000.$