During Its First Year of Operations a Company Recorded Accrued

During its first year of operations a company recorded accrued expenses totaling $250,000 for book purposes.For tax purposes,$100,000 of the expenses are deductible during the first year of operations and $150,000 are deductible during the second year of operations.The income tax rate for both years is 45%.The balance sheet at the end of the first year of operations will report a deferred tax

A) asset of $67,500.
B) liability of $67,500.
C) liability of $45,000.
D) asset of $100,00.