Based on the facts and results of Problem 30 and the beginning-of-the-year book-tax basis differences listed below, determine the change in Relix's deferred tax assets for the current year.

                                                                                  Beginning of Year

Beginning of Year Accrued warranty expense .........    $34,000 

Subtotal .........................................................................    $34,000 

Applicable tax rate ......................................................      x 21% 

Gross deferred tax asset ............................................     $7,140

Data from Problem 30 

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Tax Book Debit/(Credit) $ 500 8,000 750,000 (450,000) 70,000 (46,000) $332,500 Assets Debit/(Credit) 500 8,000 Difference Cash Accounts receivable Buildings Accumulated depreciation Fumiture & fixtures 750,000 (380,000) 70,000 |(38,000) $410,500 (70,000) -0- (8,000) ($78.000) Accumulated depreciation Total assets Liabilities $ -0- (78.000) ($ 78,000) ($ 50,000) (78.000) ($128,000) Accrued litigation expense Note payable Total liabilities $50,000 $50.000 Тах Book Debit/(Credit) Debit/(Credit) Difference Stockholders' Equity Paid-in capital Retained earnings ($ 10,000) (272,500) ($ 10,000) (244.500) Total liabilities and stockholders' equity ($332.500) ($410.500)