Camp Company had gross profit on an installment sale of $$150,000$ at December $31,201,$ the end of its first period of operations. It will collect half of the amount in $20$X$2$ and half in $20$X$3.$ Its tax rate is $20\%.$ What amount of deferred tax asset or liability will be reversed in $202?$

$$30,000$ reversal of Deferred Tax Asset.

$$15,000$ reversal of Deferred Tax Liability.

$$0.$ This is a permanent difference.

$$15,000$ reversal of Deferred Tax Asset.