\%. Cross Company reported the following results for the year ended December 31,2021 , its first year of operations: The disparity between book income and taxable income is attributable to a temporary difference which will reverse in 2022 . What should Cross record as a net deferred tax asset or liability for the year ended December 31,2021 , assuming that the enacted tax rates in effect are 30% in 2021 and 25% in 2022 ? a. $300000 deferred tax asset b. C$360000 deferred tax liability c. $360000 deferred tax asset d. $300000 deferred tax liability