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ABC Limited has an asset with a carrying value of $50 000. The tax base of this asset is $40 000. The tax rate is

ABC Limited has an asset with a carrying value of $50 000. The tax base of this asset is $40 000. The tax rate is 30%. As a result, which of the following deferred tax items does Roland Limited have?

A deferred tax asset of $10 000.

A deferred tax liability of $3000.

A deferred tax liability of $10 000.

A deferred tax asset of $3000.

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