As at 30 June 2012,the Provision for Long-Service Leave Balance

As at 30 June 2012,the Provision for Long-service leave balance was $125 000.During 2011/12 $54 000 was charged to the provision account,and leave to the value of $34 000 was taken by staff.The balance on 30 June 2013 was $135 000,following the charging of long-service leave expense of the same amount as in 2011/12 ,i.e.$54 000.Assuming there were no other temporary differences,what is the journal entry to adjust for the changes in these balances as at 30 June 2013? The corporate tax rate is 30%.

A) $\begin{array}{|l|l|r|r|}\hline30 june2013.\\\hline \mathrm{Dr} & \text { Deferred tax asset } & \$ 3000 & \\\hline \mathrm{Cr} & \text { Income taxation expense } & & \$ 3000 \\\hline\end{array}$
B) $\begin{array}{|l|l|r|r|}\hline30 june2013\\\hline \mathrm{Dr} & \text { Income taxation expense } & \$ 44000 & \\\hline \mathrm{Cr} & \text { Deferred tax liability. } & & \$ 44000 \\\hline\end{array}$
C) $\begin{array}{|l|l|r|r|}\hline30 june2013\\\hline \mathrm{Dr} & \text { Income taxation expense } & \$ 44000 & \\\hline \mathrm{Cr} & \text { Deferred tax liability } & & \$ 44000 \\\hline\end{array}$
D) $\begin{array}{|l|l|r|r|}\hline30 june2013\\\hline \mathrm{Dr} & \text { Income taxation expense } & \$13,200 & \\\hline \mathrm{Cr} & \text { Deferred tax liability } & & \$13,200 \\\hline\end{array}$