In 2013, its first year of operations, Highland Corporation had Income (per books before income taxes) of $1,100,000. The following items are included in Highland's pre-tax accounting income: interest income from municipal bonds of $25,000; accrued warranty costs, estimated to be paid in 2014, of $70,000; installment sales revenue of $85,000, which will be collected in 2014. Assuming the enacted tax rate in effect for 2013 and 2014 is 40%, what amount should Highland record as a net current deferred tax asset or liability for the year ended December 31, 2013?