A Firm Reported the Following in Its Income Statement for the Current

A firm reported the following in its income statement for the current year: depreciation expense, $4,000; pollution violation fine, $12,000; pre-tax accounting income, $10,000.The tax rate is 40%.For tax purposes, the CCA deduction was $9,000.What amount of deferred income tax (benefit) expense will be recognized for this year? Assume no beginning deferred tax amounts and a constant tax rate of 40%.

A) A $2,000 deferred tax benefit.
B) A $2,000 deferred tax expense.
C) A $6,800 deferred tax expense.
D) A $6,800 deferred tax benefit.