If a temporary difference causes lower book income than tax income, what type of deferred tax account will be created and recorded?

	a.	A deferred tax liability is created and recorded on the balance sheet as future taxes owed.
	b.	A deferred tax asset is created and should be recorded on the balance sheet as a future tax benefit.
	c.	A deferred tax expense is created and is recorded as an increase to expense on the income statement.
	d.	A deferred tax revenue is created and recorded as an increase to revenue on the income statement.