Adelaide Ltd purchased equipment on 1 July 2020 for $200 000 (accounting depreciation 10% straight line; tax depreciation 15% straight line). If the company tax rate is 30%, the deferred tax item that will be recorded by Adelaide Ltd at 30 June 2021 is:

• DR Deferred Tax Assets$3 000
• CR Deferred Tax Liabilities$10 000
• DR Deferred Tax Assets$10 000
• CR Deferred Tax Liabilities$3 000

Which is correct?