A Ltd Sold an Item of Plant to Its Subsidiary

A Ltd sold an item of plant to its subsidiary, B Ltd, on 1 January 2017 for $25 000. The asset had cost A Ltd $30 000 and had an useful life of 6 years when acquired on 1 January 2015 from an external party. The adjustment necessary on consolidation to reflect the tax effect of the depreciation adjustment for the year ended 30 June 2017 will result in an increase in:

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