If a company depreciates a five$-$year asset using the straight$-$line method for books and double declining balance for tax, it will create a $\_\_\_\_\_\_\_\_\_\_\_\_\_$ if it regularly replaces the assets after two years.

Question $28$ options:

a$)$

Current tax payable

b$)$

Deferred tax liability

c$)$

Current tax liability

d$)$

Deferred tax asset