[单选题]

A company purchased equipment for $50,000 on 1 January 201 It is depreciating the equipmentover a period of 10 years on a straight-line basis for accounting purposes, but for tax purposes it isusing the declining balance method at a rate of 20%. Given a tax rate of 30%, the deferred tax liability at the end of 2013 is closest to:

A.$6,720.

B.$420.

C.$2,820.

参考答案与解析:

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