Seymour Inc. (SI) purchased land and buildings on January 1, 20X5. The cost allocated to the building was $350,000. SI is 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. SIs 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?

a. $4,600 deferred tax asset b. $3,660 deferred tax asset c. $12,200 deferred tax asset d. $1,380 deferred tax asset