Digitor Industries Ltd Accrues Long-Service Leave as Employees Work Towards

Digitor Industries Ltd accrues long-service leave as employees work towards their entitlement.For tax purposes,long-service leave is not deductible until it is paid.During the current period Digitor has accrued $50 000 in long-service leave expense and paid none.The tax rate is 30%.What is the journal entry to record the deferral?

A)
$$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Income tax expense } & \$ 15000 & \\\hline \mathrm { Cr } & \text { Deferred tax liability } & & \$ 15000 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Deferred tax asset } & \$ 15000 & \\\hline \mathrm { Cr } & \text { Income tax expense } & & \$ 15000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Deferred tax liability } & \$ 50000 & \\\hline \mathrm { Cr } & \text { Income tax expense } & & \$ 50000 \\\hline\end{array}$$
D)
$$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Deferred tax liability } & \$ 15000 & \\\hline \mathrm { Cr } & \text { Income tax expense } & & \$ 15000 \\\hline\end{array}$$