Robertson Overhead Doors Ltd$.($Robertson$)$ reported a profit of $$75,000$ in the current year $(2022).$ Robertson's income tax return did not include revenue of $$6,000($although it was reported on the income statement$)$ because under Canadian tax laws this revenue would not be reported for tax purposes until $2023.$ Assuming a $25\%$ tax rate, this situation would cause a $2022$ deferred tax amount of:

a$.$

$$6,000$ deferred tax asset

b$.$

$$6,000$ deferred tax liability

c$.$

$$1,500$ deferred tax liability

d$.$

$$1,500$ deferred tax asset