ABC IncOwns a Single Capital Asset

ABC Inc.owns a single capital asset.At the end of its first year, the asset`s UCC is higher than its book value due to the company`s choice of depreciation methods.What will be the effect of this difference over the life of the asset, assuming that this trend continues?

A) This will result in a reduction of the initial Deferred Tax Liability, and a corresponding Deferred Income Tax Expense amount on the Statement of Comprehensive Income in each year.
B) This will result in a reduction of the initial Deferred Tax Asset, and a corresponding Deferred Income Tax Benefit amount on the Statement of Comprehensive Income in each year.
C) This will result in a reduction of the initial Deferred Tax Asset, and a corresponding Deferred Income Tax Expense amount on the Statement of Comprehensive Income in each year.
D) This will result in a reduction of the initial Deferred Tax Liability, and a corresponding Deferred Income Tax Benefit amount on the Statement of Comprehensive Income in each year.