Tetra Corp. recorded book income of $225,000 in 2015. It does not have any permanent differences and the only temporary difference relates to $45,000 unearned income that it recorded for book purposes. Tetra anticipates satisfying this liability equally over the following three years. The current enacted tax rate is 38%. The enacted tax rates for the following three years are 35%, 40%, and 45%, respectively. Under U.S. GAAP, what deferred tax amount should Tetra Corp. record for this temporary difference?