At $31$ December $2019,$ the statement of financial position of M&M Ltd had a foreign currency loan of FC$100000$ repayable in three years. During the year ended $31$ December $2019,$ the AUD equivalent of the foreign currency loan decreased from $$200,000$ to $$180,000.$

Gains or losses on foreign currency loans are included in the determination of taxable profit in the period when the loan is settled. The tax rate is $30$ per cent.

Assume that for the purposes of statement of financial position presentation, deferred tax assets and deferred tax liabilities are netted off against each other.

At $31$ December $2019,$ in relation to the above liabilities, M&M Ltd would recognise which one of the following items in their statement of financial position?

Deferred tax liability of $$20000$

Deferred tax liability of $$6000$

Deferred tax asset of $$6000$

Deferred tax asset of $$20000$