The salary expense for the CFO of Dante Corporation is $1,800,000 per year. In 2018, she agreed to defer $800,000 of her salary to the next year. Tax accounting is generally cash-based, and therefore, expenses are generally not deductible until paid. Dante's 2018 tax return does not include any deduction for the deferred portion of the CFO compensation. Holding everything else constant, how much is the difference between the pre-tax income on its 2018 income statement and taxable income on its 2018 tax return and does the difference create a deferred tax assets or a deferred tax liabilities? a The difference between the 2018 pre-tax income on income statement and 2018 taxable income on tax return is $800,000 and the difference creates a deferred tax asset The difference between the 2018 pre-tax income on income statement and 2018 taxable income on tax return is $1,800,000 and the difference creates a deferred tax asset The difference between the 2018 pre-tax income on income statement and 2018 taxable income on tax return is $800,000 and the difference creates a deferred tax liability The difference between the 2018 pre-tax income on income statement and 2018 taxable income on tax return is $1,000,000 and the difference creates a deferred tax liability