At $30$ June $2020,$ the gross amount of the accounts receivable of A Ltd was $$10000.$ At the same date, there was a related allowance for doubtful debts of $$1000.$ Revenue from sales is included in the statement of profit or loss and other comprehensive income in the same period as it is included in taxable profit. The tax rate is $30$ per cent.At $30$ June $2020,$ A Ltd would recognise which one of the following items in its statement of financial position? A$.$ deferred tax asset of $$300$ B$.$ deferred tax liability of $$300$O C$.$ deferred tax asset of $$3000$O D$.$ deferred tax liability of $$3000$