68. JMR Corporation has one asset worth $350,000. Depreciation accumulated to date is $230,000 and accumulated CCA is $200,000. Assuming the effective tax rate is constant at 40%, this will result in: 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