Amigos Ltd has an asset with a carrying value of $$60000.$ The tax base of this asset is $$40000.$ The tax rate is $30\%.$ The deferred tax item to be recognised by Amigos Limited is:

$$

a$.$ Deferred tax liability of $$20000$

b$.$ Deferred tax asset of $$20000$

c$.$ Deferred tax liability of $$6000$

d$.$ Deferred tax asset of $$6000$

e$.$ None of the above