Smith Company Reported $350,000 in Book Income Before Income Tax

Smith Company reported $350,000 in book income before income tax during 2015, its first year of operation. The tax depreciation exceeded its book depreciation by $30,000. The tax rate for 2015 and all future years was 40%.
-What amount of deferred income tax liability should Smith report in its December 31,2015,balance sheet?

A) $8,000
B) $9,000
C) $10,000
D) $12,000