Mama Corporation owns 85% of Bambino Company. Mama sold Bambino goods for $180,000 over the last year. The goods cost Mama $120,000. The tax rate is 40%, and by the end of the year 1/3 of the goods are still in Bambino inventory. If a consolidated income tax return is filed, what deferred income tax is created?

		A deferred tax asset of $8,000.
		A deferred tax asset of $20,000.
		A deferred tax liability of $8,000.
		A deferred tax liability of $20,000.
		$0