Arby Corp. leased a building and recelved the $80,000 annual rental payment on June 15, 2023. The beginning of the lease was July 1 . 2023. Rental income is taxable when received. Arby's tax rates are 15% for 2023 and 20% for 2024 and after. Arby had to other permanent or temporary differences. Arby determined that no valuation allowance was needed. In its December 31, 2023, balance sheet. Arby should report: \$8,000 deferred tax asset. $6,000 deferred tax asset. $6,000 deferred tax Liability. $8,000 deferred tax tiability