Sarasota Limited is a commercial construction company that takes on long$-$term building projects. The company uses accounting practices that recognize revenue faster than the Income Tax Act requires. In $2023,$ Sarasota recognized $$365000$ of revenue on its books that is NOT taxable until $2024.$ What is the impact to the statement of financial position based on a $20\%$ enacted tax rate?

O Deferred Tax Asset $$73000$

O Deferred Tax Expense $$73000$ O Deferred Tax Liability $$73000$ O Deferred Tax$$Benefit$$$$73000$