The correct method for calculating the amount of a deferred tax liability or asset may be expressed as which of the following formulas?

$$ a$.($Carrying amount of assets or liabilities $-$ tax bases of assets or liabilities$)\backslash$times tax rate

$$ b$.$ Carrying amount of assets or liabilities $-($tax bases of assets or liabilities x tax rate$)$

C$.$

$($Carrying amount of assets or liabilities x tax rate$)-$ tax bases of assets or liabilities

d$.$

Carrying amount of assets or liabilities $-$ tax bases of assets or liabilities