During Its First Year of Operations a Company Recorded Accrued

During its first year of operations a company recorded accrued expenses totaling $375,000 for book purposes.For tax purposes,$175,000 of the expenses are deductible during the first year of operations and $200,000 are deductible during the second year of operations.The enacted income tax rate was 40% during the first year of operations and 45% during the second year of operations.The balance sheet at the end of the first year of operations will report a deferred tax

A) asset of $80,000.
B) liability of $80,000.
C) liability of $90,000.
D) asset of $90,000.