EGR Corporation Has One Asset Worth $450,000

EGR Corporation has one asset worth $450,000.Accumulated Depreciation to date is $190,000 and accumulated CCA is $220,000.The Corporation also recorded warranty expense of $30,000.To date no customers have required warranty service,so no warranty expenditures have been made.Assuming the tax rate is constant at 40%,this will result in:

A) A net deferred income tax asset of $30,000
B) No temporary difference.
C) A net deferred income tax asset of $12,000
D) A net deferred income tax liability of $12,000