A machine is purchased on $1$ April $2020$ at a cost of R$1000.$ For the year ending $31$ March $2021,$ the depreciation expense amcurst to $8200$ and tax allowwances amount to $R300.$ The tax rate is $28\%$

The temporary difference and deferred tax implications are:

A$.$ Deductible lemporary difference of R$100$ and a deferred tax lability of R$28$

B$.$ Deductble temporary difference of R$700$ and a deferred tax asset of R$196$

C$.$ Taxable femporary d merence of R$100$ and a deferted tar asset of R$28$

D$.$ Taxable temcorary difference of R$100$ and a deferred tax liabilly of R$28$