Dante Limited has a product warranty liability amounting to $50 000 for the year ended 30 June 2019. The product warranty costs are not tax deductible until paid out to customers. The company tax rate is 25%. The company has:

a) a deductible temporary difference of $50 000.

b) a taxable temporary difference of $50 000.

c) a tax base of $12 500.

d) a future deductible amount of $0.