You are preparing the financial statements for North Inc. (North) for the year ended December 31, 2021. North accounts for income tax using the balance sheet (or liability) approach. Which one of the following would most likely result in a deferred income tax asset on North's 2021 financial statements? A dividend is received from a subsidiary. The dividend is not taxable. An accrual for warranty costs is greater than the warranty costs paid during the year. Warranty costs are deductible for tax purposes when paid. The net book value (NBV) of equipment is greater than undepreciated capital cost (UCC). A gain on sale of land is treated as a capital gain for tax purposes. As such, only 50% of the gain is taxable