The following information was extracted from the financial records of ABC Limited: Equipment purchased on 1 July 2019 for $400,000 (accounting depreciation 20% straight line; tax depreciation 17% straight line). If the company tax rate is 30%, the deferred tax item that will be recorded by ABC Limited at 30 June 2020 is: a. CR Deferred tax asset $3 600 b. CR Deferred tax liability $3 600 c. DR Deferred tax liability $3 600 d. DR Deferred tax asset $3 600