In the 2020 fiscal year, Company A recorded $10 of bad-debt expense (as well as the same amount of allowance for bad debt) for its account receivable. There was no bad-debt written-off in the same year. The corporate tax rate is 30%. Required: Assuming all else equal, discuss the effect of the recognition of $10 bad-debt expense on the following two tax-related accounts: Current tax liability Deferred tax asset (or deferred tax liability)