Nathan Corp reports pension expense of $300 million in its financial statements. In its tax filing, the company can only deduct $200 million of cash contribution to the company pension plan. Assume tax rate is 30%, what amount will this difference create in deferred tax asset or liability? Select one: O a. $30 million of deferred tax liability O b. $30 million of deferred tax asset O c. $100 million of deferred tax liability. O d. $100 million of deferred tax asset