On December 31,2015,Big Bear Corporation Reports Liabilities with a Tax

On December 31,2015,Big Bear Corporation reports liabilities with a tax basis of $1,000,000 and a book basis of $1,300,000.There was no difference in the asset basis.The difference in liability basis arose from temporary differences that would reverse in the following years: Assuming a tax rate of 30% for 2015 - 2018 and a rate of 35% for 2019 - 2020,what should Big Bear report on its balance sheet on December 31,2015?

A) deferred tax liability of $90,000
B) deferred tax asset of $90,000
C) deferred tax liability of $93,900
D) deferred tax asset of $93,900