73 . The following i information is available for Ryan Corporation : Assets at cost - $260,000 8 year life straight - line depreciation , no salvage value , purchased 2 years ago ) ; Accumulated depreciation - $65 000 Accumulated CCA - $105 300 ; CCA rate - 30 / ; meals and entertainment recorded in the books - $12 ,000 ; golf due paid and expens ed on the books - 85 000 ; pre - tax accounting income - $40,000 . No CCA was taken during the current year Based on this information and a constant tax rate of 45% , which of the following would appear on the statement of financial position as a result of the information given above ? A . An income tax liability of $45 000 B . A deferred tax asset of $3 510 A deferred tax liability of $3 510 D. A deferred tax asset of $18 135 E . A deferred tax liability of $18 135