A small firm sells home-made vacuum cleaners which usually require after-sale services and frequent warranty claims. Every year, the firm expenses out $10,000 from its gross profit in the income statement, while under tax accounting, the warranty claim is only deducted when the warranty is actually claimed. In its financial statements, the firm should most likely: a) create a deferred tax liability of $10,000. b) create a deferred tax asset of $10,000. c) not create any deferred tax asset/liability.