Vaughn Company has the following two temporary differences between its income tax expense and income taxes payable. 2020 2021 2022 Pretax financial income $877,000 $932,000 $912,000 Excess depreciation expense on tax return (29,500 ) (39,400 ) (9,800 ) Excess warranty expense in financial income 19,800 10,400 7,600 Taxable income $867,300 $903,000 $909,800 The income tax rate for all years is 20%. Indicate how deferred taxes will be reported on the 2022 balance sheet. Vaughn's product warranty is for 12 months. Vaughn Company Balance Sheet (Partial) December 31, 2022 Noncurrent Liabilities Deferred Tax Liability GA $ (1960)