I want the answer with explain

3. In a situation where the taxes has been accrued, the outstanding amount is treated as; a. Liability b. Taxable income Asset d. Profit c. a 4. Deferred tax asset and current tax is identical based on; The amount and the period which the taxes have been paid b. The amount of income tax overpaid by the business entity The period which the income taxes to be paid The deferred tax assets is disclosed in balance sheet, and current tax is disclosed in income statement c. d. 4. Deferred tax asset is recorded in Statement of Financial Position under the Expenses items.( )