Omaha Incorporated reported $$300,000$ of sales revenue for financial reporting purposes this year. For tax reporting purposes, the revenue will not be recognized until early next year. Assuming a $30\%$ tax rate, what amount should Omaha report on its balance sheet at the end of this year according to U$.$S$.$ GAAP?

Group of answer choices

$$90,000$ liability.

$$300,000$ asset.

$$90,000$ asset.

$$300,000$ liability.