A Limited accrued $10 000 for employees long service leave in the year ended 30 June 2020. This item will not be tax deductible until it is paid in approximately 5 years time. If the company tax rate is 30% A Limited must record the following tax effect as a end of reporting period adjustment:

a. CR Deferred tax asset $3 000

b. DR Deferred tax liability $3 000

c. DR Deferred tax asset $3 000

d. CR Deferred tax liability $3 000