The Following Information Was Extracted from the Financial Records of Pamakari

The following information was extracted from the financial records of Pamakari Limited: Equipment purchased on 1 July 20X2 for $100 000 (accounting depreciation 10% straight line tax depreciation 20% straight line) .If the company tax rate is 30%,the deferred tax item that will be recorded by Pamakari Limited at 30 June 20X3 is:

A) debit Deferred tax asset $10 000
B) credit Deferred tax asset $3 000
C) debit Deferred tax liability $10 000
D) credit Deferred tax liability $3 000.