Carla Vista Company reported the following results for the year ended December 31,2025 , its first year of operations: The disparity between book income and taxable income is attributable to a temporary difference that will reverse in 2026. What should Carla Vista record as a net deferred tax asset or liability for the year ended December 31,2025, assuming that the enacted tax rate in effect is 30% in 2025 and 25% in 2026 ? $301750 deferred tax liability $362100 deferred tax asset $362100 deferred tax liability $301750 deferred tax asset