Jabu Company has a non$-$current asset which had a carrying amount of R$1800000$ on Dec $31,2019.$ The tax written down value or tax base of the asset at the date was R$900000.$ The tax rate is $30\%.$ What is the deferred tax blanace in respect of the asset on dec $31,2019?$ A$)$ R$900000$ liability? B$)$R$270000$ asset? C$)$ R$900000$ asset? D$)$ R$270000$ liability?