As of June $30,2023,$ Delta Ltd disclosed the following details regarding its assets and liabilities from its balance sheet:

Assets $($$$000)$:

Computer equipment at purchase price: $300$

Accumulated depreciation: $(60)$

Accounts receivable: $100$

Allowance for doubtful accounts: $(10)$

Liabilities:

Warranty cost provision: $30$

Provision for long service leave benefits: $20$

Delta Ltd depreciates its computer equipment over five years for accounting purposes but over three years for tax purposes, using the straight$-$line depreciation method. No payments were made for long service leave or warranty claims during the fiscal year.

What is the balance of the deferred tax liability and deferred tax asset as at $30$ June $2023?$