McDougall Ltd Shows a Deferred Tax Liability of $25 000

McDougall Ltd shows a deferred tax liability of $25 000 in its financial reports.This could have arisen from:

A) making a payment of interest in advance in respect of the following financial year
B) making a provision for doubtful debts when the debts have not yet been written off
C) an unexpected gain from the sale of land owned by the Company
D) an under-statement of income tax payable in a prior year