Boerne Company Received Rent in Advance of $9, 000 on December

Boerne Company received rent in advance of $9, 000 on December 31, 2010, which was taxable when received for income tax purposes.The company's effective tax rate was 30%, and this was the only temporary difference.Which of the following should be reported on the December 31, 2010 balance sheet?

A) $9, 000 as a current deferred tax liability
B) $2, 700 as a current deferred tax liability
C) $2, 700 as a current deferred tax asset
D) $9, 000 as a current deferred tax asset