Given the two statements $(1)"$If revenue is recognized for financial reporting purposes but deferred for tax purposes this results in a deferred tax liability." and $(2)$ "A company that capitalizes costs, rather than expensing them will have a higher asset turnover." Which of the following is true?a$.(1)$ is true; $(2)$ is trueb. $(1)$ is true; $(2)$ is falsec. $(1)$ is false; $(2)$ is falsed. $(1)$ is false; $(2)$ is true