A company's income statement reported net income of $40,000 during 2022. The income tax return excluded a revenue item of $3,000 (reported on the income statement) because under the tax laws the $3,000 would not be reported for tax purposes until 2023. Which of the following statements is correct assuming a 21% tax rote? Multiple Cholce A $630 deferred tax asset is reported as of December 31, 2022. A $3,000 deferred tax asset is reported as of December 31, 2022. A $630 deferred tax liability is reported as of December 31, 2022. A $3,000 deferred tax liability is reported as of December 31, 2022