Bingo Ltd's statement of financial position shows an item of machinery that cost $180 000 and that has accumulated depreciation of $60000. For taxation purposes, the asset has a net value of $100000. Bingo Ltd also has interest receivable of $12000 that will not be taxed by the Tax Office, and doubtful debts of $9000 not currently recognised by the Tax Office. The tax rate is 30%. What is the balance in the deferred tax account(s) related solely to the above transactions? Deferred tax asset of $12300 None of the given answers. Deferred tax liability of $6300 and deferred tax asset of $6000 Deferred tax liability of $9600 and deferred tax asset of $2700 Deferred tax liability of $12300