A deferred tax asset would result if

O a$.$ a company recorded a tax penalty in $2019$ that it paid in $2020.$

O b$.$ a company recorded more taxable depreciation in $2019$ for an asset acquired in $2008.$

O c$.$ a company recorded more warranty expense in $2019$ than cash paid in $2019$ for warranty repairs.

O d$.$ a company recorded more interest revenue in $2019$ than cash received in $2019$ for interest.