A Limited Acquired B Limited for $110 000

A Limited acquired B Limited for $110 000.At acquisition date the fair value of the B Limited's Land asset was $40 000 and the book value was $30 000.If the company tax rate is 30%,which of the following is the appropriate adjustment to recognise the tax effect of the business combination revaluation of land?

A) DR Deferred tax liability $3 000
B) CR Deferred tax liability $3 000
C) DR Deferred tax asset $3 000
D) CR Deferred tax asset $3 000.