The Following Information Was Extracted from the Financial Records of Pineapple

The following information was extracted from the financial records of Pineapple Limited: Equipment purchased on 1 July 2021 for $200 000 (accounting depreciation 10% straight line; tax depreciation 15% straight line) . If the company tax rate is 30%, the deferred tax item that will be recorded by Pineapple Limited at 30 June 2022 is:

A) CR Deferred tax asset $3000.
B) DR Deferred tax asset $3000.
C) CR Deferred tax liability $3000.
D) DR Deferred tax liability $3000.