Assume that for a particular company the only temporary difference for tax effect accounting purposes relates to the depreciation of a newly acquired machine. The machine is acquired on 1 July 2015 at a cost of $246,000. Its useful life is considered to be 6 years, after which time it is expected to have no residual value. For tax purposes it can be fully written off over 6 years. The tax rate is assumed to be 30 per cent. Determine whether the depreciation of the machine will lead to a deferred tax asset or a deferred tax liability. Type in the answer below a number 1 for DTA or a number for DTL