Jogg, Inc., earns book net income before tax of $$600,000.$ Jogg puts into service a depreciable asset this year, and first year tax depreciation exceeds book depreciation by $$120,000.$ Jogg has recorded no other temporary or permanent book$-$tax differences. Assuming that the U$.$S$.$ tax rate is $21\%,$ and that this is Jogg$$s first year of operations, what is Jogg$$s balance in its deferred tax asset and deferred tax liability accounts at year end?

a$.$ $$25,200$ and $$0.$

b$.$ $$0$ and $$0.$

c$.$ $$0$ and $$25,200.$

d$.$ $$25,200$ and $$25,200.$