XYZ Corporation has one asset worth $450,000. Accumulated Depreciation to date is $190,000 and accumulated CCA is $220,000. The Corporation also recorded warranty expenses of $30,000. To date, no customers have required warranty service, so no warranty expenditures have been made. Assuming the tax rate is constant at 40%, this will result in: O a. A net deferred income tax asset of $12,000 b. A net deferred income tax liability of $12,000 c. A net deferred income tax asset of $30,000 d. No temporary difference