A Deferred Tax Asset Would Result If

A deferred tax asset would result if

A) a company recorded a tax penalty in 2014 that it paid in 2015
B) a company recorded more taxable depreciation in 2014 for an asset acquired in 2008
C) a company recorded more warranty expense in 2014 than cash paid in 2014 for warranty repairs
D) a company recorded more interest revenue in 2014 than cash received in 2014 for interest