A company has a tax rate of $25\%$ and reports an income tax expense of CAD $100$ million and taxes payable of CAD $75$ million for the current year. If this difference is due solely to using different depreciation methods for financial reporting and tax purposes, the company most likely has a:

A CAD $25$ million deferred tax asset. B CAD $25$ million deferred tax liability.

C CAD $18\mathrm{.}75$ million deferred tax liability.