39. Company A had depreciation of $14,000 and CCA of $12,500 during its rst year of operations. The tax rates for Years 1 and 2 were 25% and 20% respectively. The Year 2 tax rate was enacted in Year 1. At the end of year 1, this will result in: A. a deferred income tax asset of $300. B. a deferred income tax liability of $300. C. a deferred income tax asset of $375. D. a deferred income tax liability of $375