A subsidiary sold inventories to its parent for $50 000. The inventories originally cost the subsidiary $38 000. At balance sheet date, the parent had sold 50% of the inventories to an external party. The company tax rate is 30%. Which of the following is the deferred tax item that is recognised on consolidation?

		Dr Deferred tax asset $3600
		Cr Deferred tax liability $3600
		Cr Deferred tax liability $1800
		Dr Deferred tax asset $1800