Stone Company Reported Pre-Tax Book Income of $700,000 for Book

Stone Company reported pre-tax book income of $700,000 for book purposes in 2015, the first year of operation. The tax depreciation exceeded its book depreciation by $90,000. The tax rate for 2015 and all future years was 30%.
-What amount of deferred income tax liability should Stone report in its December 31,2015,balance sheet?

A) $5,000
B) $9,000
C) $20,000
D) $27,000