Brown Inc. has its fiscal year ending on December 31. At December 31, Year 4, Brown's income for financial (book) purposes equaled $100,000 and Brown's only temporary difference related to depreciation. For financial (book) purposes, depreciation equaled $10,000 and for tax purposes, depreciation equaled $15,000. The difference is expected to reverse evenly over the next two years. The enacted tax rate for the current year, Year 4, is 30% and the enacted tax rate for all future years is 40%. In its year-end balance sheet, what amount should Brown report as a deferred tax asset (liability)?

Group of answer choices

$1,500 deferred tax liability

$2,000 deferred tax asset

$2,000 deferred tax liability

$1,500 deferred tax asset