In its $2025$ income statement, Cullumber Corp, reported depreciation of $$2600000$ and interest revenue on municipal obligations of $$579000.$ Cullumber reported depreciation of $$4070000$ on its $2025$ income tax return. The difference in depreciation is the only temporary difference, and it will reverse equally over the next $3$ years. Cullumber's enacted income tax rates are $25\%$ for $2025,20\%$ for $2026,$ and $15\%$ for $2027$ and $2028.$ What amount should be reported as a deferred income tax liability in Cullumber's December $31,2025$ balance sheet?

$$512250$

$$245000$

$$409800$

$$303150$