CraneCo Ltd. has one temporary difference at the beginning and end of 2023 . The difference is caused by a $742,500 instalment sale that took place at the end of 2022. The related receivable is due in three equal instalments (i.e., $247,500 each year) in 2024,2025 , and 2026. Only one-third of the receivable is classified as a short-term asset at the end of 2023; the remainder is classified as a longterm receivable. The related future tax liability at the beginning of 2023 is $148,500, reflecting the company's 20% tax rate. No other temporary or permanent differences exist. In the third quarter of 2023 , a new tax rate of 18% is enacted into law and is scheduled to become effective for 2025 and subsequent years. CraneCo follows ASPE. (a1) Calculate the amount to be reported as a future tax liability at the end of 2023