Company a Had Depreciation of $14,000 and CCA of $12,500

Company A had depreciation of $14,000 and CCA of $12,500 during its first year of operations.The tax rates for Years 1 and 2 were 25% and 20% respectively.The Year 2 tax rate was enacted in Year 1.At the end of year 1, this will result in:

A) a deferred income tax asset of $375.
B) a deferred income tax liability of $375.
C) a deferred income tax liability of $300.
D) a deferred income tax asset of $300.