Indigo Corporation began operations in 2020 and reported pretax financial income of $234,000 for the year. Indigo’s tax depreciation exceeded its book depreciation by $33,000. Indigo’s tax rate for...

Indigo Corporation began operations in 2020 and reported pretax financial income of $234,000 for the year. Indigo’s tax depreciation exceeded its book depreciation by $33,000. Indigo’s tax rate for 2020 and years thereafter is 30%. In its December 31, 2020, balance sheet, what amount of deferred tax liability should be reported?