Potash Company Acquires Spokane Corporation's Assets and Liabilities, in a Nontaxable

Potash Company acquires Spokane Corporation's assets and liabilities, in a nontaxable acquisition. The tax basis of Spokane's buildings is $50 million, with an average remaining life of 25 years, straight-line. The fair value of the buildings at the date of acquisition is $30 million. Assume the tax rate is 20%.
Based on this information, because of the difference between reporting Spokane's buildings on the books versus tax return, each year for the next 25 years Potash will:

A) Credit deferred tax asset $4,000,000
B) Debit deferred tax asset $160,000
C) Debit deferred tax liability $4,000,000
D) Credit deferred tax asset $160,000