. holmes corporation has a cumulative temporary difference related to depreciation of $580,000 at december 31, 2025. this difference will reverse as follows: 2026, $42,000; 2027, $244,000; and 2028, $294,000. enacted tax rates are 17% for 2026 and 2027, and 20% for 2028. compute the amount holmes should report as a deferred tax liability at december 31, 2025.