This is the first year of operations for Darby Inc., an entity subject to IFRS. Darby purchased $1,850,000 in depreciable assets on January 1, Year 1. The depreciation expense for these assets in Year 1 was $185,000 and CCA was $115,000, which has resulted in a temporary difference. What is the temporary difference for Year 1 related to Darby's depreciable assets? A. There is a $70,000 deductible temporary difference. B. There is a $115,000 taxable temporary difference. C. There is a $70,000 taxable temporary difference. D. There is no taxable temporary difference