REFERENCE: Ref.07_13 Dean,Inc.owns 90 Percent of Ralph,Inc.During the Current Year,Dean Sold Merchandise

REFERENCE: Ref.07_13
Dean,Inc.owns 90 percent of Ralph,Inc.During the current year,Dean sold merchandise costing $80,000 to Ralph for $100,000.At the end of the year,30 percent of this merchandise was still on hand.The tax rate is 30 percent.
-Assuming that separate income tax returns are being filed,what deferred income tax asset is created?

A) $0.
B) $900.
C) $1,100.
D) $1,800.
E) $6,000.