The following information was extracted from the financial records of Pineapple Limited: Equipment purchased on 1 July 2021 for $300 000 (accounting depreciation 10% straight line; tax depreciation 15% straight line). If the company tax rate is 30%, the deferred tax item that will be recorded by Pineapple Limited at 30 June 2022 is: CR Deferred tax liability $4 500. DR Deferred tax asset $4 500. DR Deferred tax liability $4 500. CR Deferred tax asset $4 500.