7. A subsidiary sold inventories to its parent for $100 000. The inventories originally cost the subsidiary $80 000. At balance sheet date, the parent had sold 50% of the inventories to an external party. The company tax rate is 30%. Which of the following is the deferred tax item that is recognised on consolidation?

Select one:

Dr Deferred tax asset $6000

Dr Deferred tax asset $3000

Cr Deferred tax liability $3000

Cr Deferred tax liability $6000