Salim's Inc. purchased land and buildings on January 1, 20X5. The cost allocated to the building was $350,000. Salim's Inc. is depreciating the building on a straight-line basis over its estimated useful life of 20 years using an estimated residual value of $0. Salim's Inc. 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. Salims combined tax rate is 30%. What amount should Salim's Inc. record on its statement of financial position as of December 31, 20X7, pertaining to the temporary difference on the building?

a) $3,660 in Deferred Tax Asset

b) $12,000 in Deferred Tax Asset

c) $4,600 in Deferred tax Asset

d) $1,380 in Deferred Tax Asset