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Bourne Company Received Rent in Advance of $9,000 on December

Question 21

Multiple Choice

Bourne Company received rent in advance of $9,000 on December 31, 2016, which was taxable when received for income tax purposes. The company's effective tax rate was 30%, and this was the only temporary difference. Which of the following should be reported on the December 31, 2016 balance sheet?


A) $9,000 as a current deferred tax liability
B) $2,700 as a current deferred tax liability
C) $2,700 as a current deferred tax asset
D) $9,000 as a current deferred tax asset

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