Calculating the deferred tax reported on a balance sheet

Hammer Corporation began manufacturing operations on January 2, Year 4.  In Year 4, Hammer earned a pretax book income of $300,000 and had taxable income of $400,000.  The difference related to accrued product warranty costs which are expected to be paid out as follows:  Year 5: $60,000; Year 6: $30,000; and Year 7: $10,000.  The enacted tax rates are 30% for Years 4 and 5 and 40% for Years 6 and 7.  The deferred tax to be reported on Hammer's December 31, Year 4, balance sheet is ________________ deferred tax asset or ____________ deferred tax liability.