At the beginning of $2025,$ Pitman Co$.$ purchased an asset for $$1,800,000$ with an estimated useful life of $5$ years and an estimated salvage value of $$150,000.$ For financial reporting purposes, the asset is being depreciated using the straight$-$line method; for tax purposes, the double$-$declining$-$balance method is being used. Pitman's tax rate is $20\%$ for $2025$ and all future years.

At the end of $2025,$ which of the following deferred tax accounts and balances is reported on Pitman's balance sheet?

A$)$ Account $-$ Deferred Tax Asset; Balance $-$ $$78,000$

B$)$ Account $-$ Deferred Tax Asset; Balance $-$ $$117,000$

C$)$ Account $-$ Deferred Tax Liability; Balance $-$$$78,000$

D$)$ Account $-$ Deferred Tax Liability; Balance $-$ $$117,000$