单选题 An analyst does research about deferred tax asset and liability and gathers the following information about a company:

Pre-tax accounting profit	$26000
Depreciation expense for accountmg purposes	$2100
Depreciation expense for tax	$3000
Income tax rate	35%

Assuming there are no other differences between accounting and tax profit, the company most likely records:
A. A deferred tax asset of $315.
B. A deferred tax liability of $315.
C. A deferred tax liability of $585.