67. JMR Corporation has one asset worth $350,000. Depreciation accumulated to date is $200,000 and accumulated CCA is $230,000. Assuming the tax rate is 40% what is the income tax implication? A. A Deferred income tax asset of $30,000 B. A Deferred income tax liability of $30,000 C. A Deferred income tax asset of $12,000 D. A Deferred income tax liability of $12,000