D'Silva Limited has a product warranty liability amounting to $$10000.$ The product warranty costs are not tax deductible until paid out to customers. The company tax rate is $30\%.$ The company has:

a$.$ a deductible temporary difference of $$10000$

b$.$ a tax base of $$10000$

c$.$ a taxable temporary difference of $$10000$

d$.$ a future deductible amount of $$0$