On $1$ July $20$X$0,$ ABC Company bought an asset for $$100,000.$ The accounting depreciation rate is $50\%$ on a straight line basis. The tax depreciation rate is $25\%$ on a straight$-$line basis. The income tax rate is $30\%.$ Which is correct about the year ending $30$ June $20$X$1?$

Gives rise to $$25,000$ deferred tax liability

Gives rise to $$25,000$ deferred tax asset

Gives rise to $$7,500$ deferred tax liability

Gives rise to $$7,500$ deferred tax asset