Your firm has three accounts where the 12/31/2023 GAAP book value is different from the 12/31/2023 tax basis. The accounts reflect the tax treatments as follows: We covered the tax treatment for depreciation of PP&E already; you should know how the temporary difference works. Rent is deductible for taxable income when it is paid by the renter. Insurance expenditures for policies on executives are never tax deductible. The bases for the three accounts on 12/31/2023 are: Account PP&E Prepaid rent Prepaid CEO insurance GAAP basis $90,000 $10,000 $60,000 Tax basis $78,000 $0 $0 For each account listed above, does the GAAP-tax difference result in a deferred tax asset, a deferred tax liability, or neither? Explain each in 1-2 sentences only.