A Limited acquired B Limited for $110 000. At acquisition date the fair value of the B Limited's Land asset was $40 000 and the book value was $30 000. If the company tax rate is 30%, which of the following is the appropriate adjustment to recognise the tax effect of the business combination revaluation of land? Select one: a. DR Deferred tax liability $3 000 b. CR Deferred tax liability $3 000 c. CR Deferred tax asset $3 000 d. DR Deferred tax asset $3 000