I need help with this general accounting question using standard accounting techniques.

For its first year of operations, Lansing Company reported the following reconciliation between pretax accounting income and taxable income: . Pretax accounting income = $400,000 . Permanent differences = ($1 0,000) - Temporary difference due to depreciation = ($25,000) Lansing's corporate tax rate is 35%. What amount should Lansing report as its deferred income tax liability at the end of the first year