Based on the facts and results of Problem 38 and the beginning-of-the-year book-tax basis differences listed below, determine the change in Kantner's deferred tax liabilities for the current year.

                                                                                                          Beginning of Year

Beginning of Year Building—accumulated depreciation ...........    ($62,000) 

Furniture & fixtures—accumulated depreciation ........................          (400) 

Subtotal ..............................................................................................  ($62,400) 

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

Gross deferred tax liability ..............................................................   ($13,104)