Sinfonia Ltd Made Credit Sales for This Period of $100,000

Sinfonia Ltd made credit sales for this period of $100,000.The allowance for doubtful debts for these sales is $3,000.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 per cent.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 $3,000
E) Deferred tax asset of $3,000.