A deferred tax asset would result if:

A$)$ a company recorded a tax penalty in $2022$ that it paid in $2023.$

B$)$ a company recorded more taxable depreciation in $2022$ for an asset acquired in $2008.$

C$)$ a company recorded more warranty expense in $2022$ than cash paid in $2022$ for warranty repairs.

D$).$ a company recorded more interest revenue in $2022$ than cash received in $2022$ for interest.

A deferred tax asset would result if:

A$)$ a company recorded a tax penalty in $2022$ that it paid in $2023.$

B$)$ a company recorded more taxable depreciation in $2022$ for an asset acquired in $2008.$

C$)$ a company recorded more warranty expense in $2022$ than cash paid in $2022$ for warranty repairs.

D$).$ a company recorded more interest revenue in $2022$ than cash received in $2022$ for interest.