Betty Limited has an asset which cost $150,000 and against which depreciation of $50,000 has accumulated. The accumulated depreciation for tax purposes is $90,000. The company tax rate is 30%. For the purpose of completing the deferred tax worksheet, the tax base of this asset is:

Select one:

a.

$60,000

b.

$0

c.

$100,000

d.

$45,000