In $2020.$ Hudson Motors recorded an expense and corresponding liability to recognize potential losses relating to a car recall of $$12$ million. Its net income for the year was $$200$ million. It was not able to take a deduction for tax purposes until later years when it actually paid for the expenses related to this recall. In $2020,$ with respect to this, Hudson Motors would have:

A$.$

recognized a tax loss carryforward

B$.$

recognized a deferred tax liability.

C$.$

recognized a deferred tax asset

D$.$

recognized a deferred equity loss