Bramble Corp . reported the following differences between Statement of financial position carrying amounts and tax bases at December 31 , 2016 :` Carrying Amount\\ + Tax Base Depreciable assets $ 105 , 000 $71, 550 Warranty liability ( current liability )* 20. 500 Pension liability ( long-term liability* ) 39, 500 The differences between the carrying amounts and tax bases were expected to reverse as follows : 2017 2018 After 2010 Depreciable assets $15, 000 $12 , 500 $5, 950 Warranty liability* 20, 500 Accrued pension liability* 12 , 000 1 1 , 000 16, 500 Tax rates enacted at December 31 , 2016 were 3.3%/ for 2016 , 32%'` For 2017 , 3196 for 2018 , and 30%'0 for 2019 and later years . and $ 20, 000 of expenses related to the executive team's golf dues ( non - tax - deductible expenses ) . There were no changes to the enacted tax rates during the year ." ledger indicated the following :"Balance, Dec. 31, 2016 $20,500 Payments on 2016 product warranties (17,900) Payments on 2017 product warranties (6,600) 201? warranty accrual 28,300 Balance, Dec. 31, 2017 $24,300 All warranties are valid for one year only. The Pension liability account reported the following activity: Balance, Dec. 31, 2016 $39,600 Payment to pension trustee (21,000) 201? pension expense 59,000 Balance, Dec. 31, 2017 $21600 Pension expenses are deductible for tax purposes, but only as they are paid to the trustee, not as they are accrued for nancial reporting purposes. Bramble Corp. reports under IFRS. v (a) Calculate the Deferred Tax Asset or Deferred Tax Liability account at December 31, 2016. Deferred tax $