Alien Ltd purchased equipment on 1 July 2018 at a cost of $320,000. This equipment is depreciated for accounting purposes at 15% straight line and for taxation purposes at 20% straight line. The income tax rate is 30%. At 30 June 2020, with no other equipment bought and no equipment sold since 1 July 2018, the following temporary difference exists for equipment: Select one: O a. $32,000 deductible temporary difference O b. $16,000 taxable temporary difference O c. $32,000 taxable temporary difference O d. $9,600 taxable temporary difference