JMR Corporation Has One Asset Worth $350,000

JMR Corporation has one asset worth $350,000.Depreciation accumulated to date is $200,000 and accumulated CCA is $230,000.Assuming the tax rate is 40% what is the income tax implication?

A) A Deferred income tax asset of $30,000
B) A Deferred income tax liability of $30,000
C) A Deferred income tax asset of $12,000
D) A Deferred income tax liability of $12,000