Sinfonia Plc Made Credit Sales for This Period of €100

Sinfonia Plc made credit sales for this period of €100 000.The allowance for doubtful debts for these sales is €3000.For taxation purposes the amount provided for doubtful debts is not tax-deductible and the taxation office has included the €100 000 in taxable income.The tax rate is 30%.What is the deferral arising from this situation?

A) none
B) deferred tax liability of €900
C) deferred tax asset of €900
D) deferred tax liability of €3000