On $1$ July $20$X$0,$ ABC Company bought a depreciable asset for $$100,000.$ On $30$ June $20$X$1,$ the carrying value of the asset is $$100,000$ and the tax base is $$85,000.$ Which of the following is correct?

This situation gives rise to a deferred tax asset

This situation gives rise to a deferred tax liability

This situation gives rise to a deferred tax asset and deferred tax liability

This situation does not give rise to a deferred tax asset or deferred tax liability