Item	Yen in thousands
Net income before tax reported on the income statement in current year	$2,000
Depreciation expense included in earnings before tax in current year	$3,000
Finance expenses not deductible for tax purposes	$1,200
Depreciation deductible for tax purposes in a prior year	$6,500
Corporate tax rate	35%

The companys end-of-year balance sheet will most likely include (in thousands) a deferred tax

Question 10 options:

	liability of $1,225.
	asset of $805.
	liability of $2,345.