During its first year of operations, ABC Co$.$ reported income before taxes of $$550,000$ and taxable income of $$600,000.$ The difference was due solely to book depreciation of $$250,000$ and tax depreciation of $$200,000.$ The effective tax rate for the current and future years is $25\%.$ Assuming this is the only temporary or permanent difference in book and taxable income, what amount of Deferred Tax Asset $($DTA$),$ or Deferred Tax Liability $($DTL$),$ would ABC record at year end?