Geisler Corp. provided you with the following information for the year ending December $31,2024$:

$$ Net Income before taxes: $$150,000$

$$ Depreciation $($included in above$)$: $$90,000$

$$ CCA: $$250,000$

$$ The net book value of the capital assets was $$1,100,000,$ and their UCC was $$900,000$ on January $1,2024.$

$$ A temporary difference of $$200,000$ is reflected in an accumulated deferred income tax liability $($DTL$)$ balance of $$90,000$ at January $1,2024.$

$$ There were no permanent differences.

$$ Taxable income in the three$-$year carry back period was $$400,000.$ Tax losses are carried back as far as allowable by law.

$$ A tax rate of $45\%$ applies to the current and previous years.

As a result of the company's temporary differences, Geisler's $2024$ statement of financial position would show:

Question $15$ options:

a Deferred tax asset of $$162,000.$

a Deferred tax liability of $$162,000.$

a Deferred tax asset of $$49,500.$

a Deferred tax liability of $$49,500.$