7- Sinfonia Ltd made credit sales for this period of $100 000. The allowance for doubtful debts for these sales is $3000. For taxation purposes the amount provided for doubtful debts is not tax-deductible and the taxation ofce has included the $100 000 in taxable income. The tax rate is 30%. What is the deferral arising from this situation? A. none B. deferred tax liability of $900 (I. deferred tax asset of $900 D. deferred tax liability of $3000