The Following Information Pertains to Questions

The following information pertains to questions
ABC purchased specialized machinery on January 1,2010 for $2,500.Due to certain restrictions,only 40% of the acquisition cost of the asset is tax deductible.ABC pays tax at a rate of 20%.
-What is the amount of the Deferred Tax Asset or Liability arising from the purchase of this machinery?

A) a Deferred Tax Asset of $375
B) a Deferred Tax Asset of $300
C) a Deferred Tax Liability of $375
D) a Deferred Tax Liability of $300