QUESTION 2 Seymour Inc. (SI) purchased land and buildings on January 1, 2005. The cost allocated to the building was $350,000. Siis depreciating the building on a straight-line basis over its estimated useful life of 20 years using an estimated residual value of $0. SI claimed a deduction for CCA of $14,000 on its 20x5 tax return: $13.400 on its 20X6 tax return; and $12,900 on its 20x7 tax return. Si's combined tax rate is 30%. What amount should Si record on its statement of financial position as at December 31, 20x7 pertaining to the temporary difference on the building? O a $12,200 deferred tax O b. $1,380 deferred tax Oc$4,600 deferred tax Old. $3,660 deferred tax asset asset asset asset