Meagan Inc. uses the accrual method of accounting for financial reporting purposes and appropriately uses the installment method of accounting for income tax purposes. Profits of $600,000 recognized for books in 2019 will be collected in the following years: Collection of Profits 2019 $100,000 2020 $200,000 2021 $300,000 The enacted tax rates are: 40% for 2019 and 2020, and 30% for 2021 and 2022. Taxable income is expected in all future years. What amount should be included in the December 31, 2019, balance sheet for the deferred tax liability related to the above temporary difference