In its $2025$ income statement, Ivanhoe Corp. reported depreciation of $$3900000$ and interest revenue on municipal obligations of $$722000.$ Ivanhoe reported depreciation of $$5760000$ 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. Ivanhoe'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 Ivanhoe's December $31,2025$ balance sheet?

$$476700$

$$310000$

$$645500$

$$516400$