Grouper Inc.'s only temporary difference at the beginning and end of 2023 is caused by a $4.6-million deferred gain for tax purposes on an instalment sale of a plant asset. The related receivable (only one half of which is classified as a current asset) is due in equal instalments in 2024 and 2025 . The related deferred tax liability at the beginning of the year is $1,380,000. In the third quarter of 2023 , a new tax rate of 28% is enacted into law and is scheduled to become effective for 2025 . Taxable income is expected in all future years. (a) Your answer is partially correct. Determine the amount to be reported as a future tax liability at the end of 2023. Indicate its proper classification(s) if Grouper applies ASPE