Congaree Inc. owns 90% or Denali Inc. During the current year, Congaree sold Denali merchandise costing $200,000 for $300,000. By the end of the year, Denali still held 40% of this merchandise. The tax rate is 30%. Assume that separate tax returns are filed. What amount of deferred income tax asset is created?

		$40,000
		$12,000
		$100,000
		$0
		$10,800