Crane 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 Crane 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 ? $299750 deferred tax asset $359700 deferred tax asset $359700 deferred tax liability $299750 deferred tax liability