If income tax expense reported on the income statement is $$47,000$ for $2022,$ and the tax return for $2022($the first year$)$ shows an income tax liability of $$45,000,$ the deferred income tax on the balance sheet at the end of $2022$ will be which of the following? Assume a $21\%$ tax rate.

Multiple Choice

A $$6,500$ asset.

A $$6,500$ liability.

A $$2,000$ asset.

A $$2,000$ liability.