Maple Ltd had a balance of $18,000 for Rent Revenue in Advance for the year ended 30 June 2021. If the company tax rate is 30%, the deferred tax item that will be recorded by Maple Ltd at 30 June 2021 is:

Select one:

a. CR Deferred tax asset $5,400

b. DR Deferred tax asset $5,400

c. DR Deferred tax liability $5,400

d. CR Deferred tax liability $5,400