Tiger Corporation took advantage of a tax election to deduct the full cost of certain low-emission equipment in the current year. Tiger depreciates similar equipment using the double-declining balance method for financial statements purposes. What sort of difference will this create between US GAAP and TAX accounting, and will this difference result in a deferred tax asset (DTA) or deferred tax liability (DTL)? Future Taxable Amount which will result in a Deferred Tax Asset (DTA) This would result in a GAAP-to-TAX difference that would NOT reverse in future years Future Deductible Amount which will result in a Deferred Tax Asset (DTA) Not enough information Future Deductible Amount which will result in a Deferred Tax Liability (DTL) Future Taxable Amount which will result in a Deferred Tax Liability (DTL)