As at 30 June 2012,the Provision for Long-Service Leave Balance

As at 30 June 2012,the Provision for Long-service leave balance was $125 000.During 2011/12 $54 000 was charged to the provision account,and leave to the value of $34 000 was taken by staff.The balance on 30 June 2013 was $135 000,following the charging of long-service leave expense of the same amount as in 2011/12 ,i.e.$54 000.Assuming there were no other temporary differences,what is the journal entry to adjust for the changes in these balances as at 30 June 2013? The corporate tax rate is 30%.

A)
$$\begin{array}{l}30 \text { June } 2013\\\begin{array} { | c | l | r | r | } \hline \mathrm { Dr } & \text { Deferred tax asset } & \$ 3000 & \\\hline \mathrm { Cr } & \text { Income taxation expense } & & \$ 3000 \\\hline\end{array}\end{array}$$
B)
$$\begin{array}{l}30 \text { June } 2013\\\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Income taxation expense } & \$ 44000 & \\\hline \mathrm { Cr } & \text { Deferred tax liability } & & \$ 44000 \\\hline\end{array}\end{array}$$
C)
$$\begin{array}{l}30 \text { June } 2013\\\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Income taxation expense } & \$ 44000 & \\\hline \mathrm { Cr } & \text { Deferred tax liability } & & \$ 44000 \\\hline\end{array}\end{array}$$ .
D)
$$\begin{array}{l}30 \text { June } 2013\\\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Income taxation expense } & \$ 13200 & \\\hline \mathrm { Cr } & \text { Deferred tax liability } & & \$ 13200 \\\hline\end{array}\end{array}$$