If ABC bought a non - current asset of USD 150 and depreciated 20% after 1 year but according to the tax law it should be 10% deductible. Hence what will happen to Deferred Tax asset at the year end? A. Deferred tax assets 15 USD B. Deferred tax assets 120 USD C. Deferred tax assets 30 USD D. Deferred tax liability 15 USD