A company commenced business on I july 20zz. Un sujune 2023, an extract or the statement or tinancial position prepared for Internal purposes, but excluding the effect of income tax, disclosed the following information: Assets Liabilities. Casni BLU UUU| Accounts payable $50 000 Inventories 60 000 Provision for annual leave 8 000 Pant Accumulated depreciation (20 000) Additional information: The plant was acquired on 1 July 2022. Depreciation for accounting purposes was 10% (straight-line method), while 20% (straight-line) was used for tax purposes. The tax rate is 30%. The deferred tax asset is (hint use tax worksheet): = a. $2 400 b. $6 000 . $8 000 d. $20 000 e. None of the above