Smith Corporation reported $$100,000$ in revenues in its Y$6$ financial statements, of which $$44,000$ will not be included in the tax return until Y$7.$ The enacted tax rate is $40\%$ for Y$6$ and $35\%$ for Y$7.$ What amount should Smith report for deferred income tax liability in its SFP at December $31,$ Y$6?$

Question $5$ options:

$$17,600$

$$22,400$

$$15,400$

$$19,600$