Always Ltd has an asset with a carrying amount of $75,000. The tax base of this asset is $60,000. The company tax rate is 30%. The deferred tax item to be recognised by Always Ltd is:

Select one:

a.

Deferred tax liability of $4,500

b.

Deferred tax asset of $15,000

c.

Deferred tax liability of $15,000

d.

Deferred tax asset of $4,500