54. A rm reported the following in its income statement for the current year: depreciation expense, $4,000; pollution Violation ne, $12,000; pre-tax accounting income, $10,000. The tax rate is 40% for the current year, and no changes to this rate are foreseen in the near term. For tax purposes, the CCA deduction was $9,000. What amount of deferred income tax (benefit) expense will be recognized for this year? Assume a beginning Deferred Tax asset balance of $4,000. A. A $2,000 deferred tax benefit. B. A $2,000 deferred tax expense. C. A $6,000 deferred tax benefit. D. A $6,000 deferred tax expense