How Is the Amount to Be Transferred to a Deferred $\times$

How is the amount to be transferred to a deferred tax account calculated?

A) Amount = tax allowances given $\times$ tax rate
B) Amount = (tax rate - depreciation disallowed) $\times$ tax allowances
C) Amount = tax rate $\times$ (tax allowances given - depreciation disallowed)
D) Amount= tax rate $\times$ (tax allowances given + depreciation disallowed)