A Ltd Sold an Item of Plant to B Ltd

A Ltd sold an item of plant to B Ltd on 1 January 20X7 for $25 000.The asset had cost A Ltd $30 000 when acquired on 1 January 20X5.At that time the useful life of the plant was assessed at 6 years.The adjustment necessary on consolidation to reflect the tax effect of the depreciation adjustment for the year ended 30 June 20X7 will result in an increase in:

A) deferred tax assets
B) deferred tax liabilities
C) income tax expense
D) current tax liability.