On December $31,2015,$ Big Bear Corporation reports liabilities w ith a tax basis of $$1,000,000"$

"and a book basis of $$1,300,000.$ There was no differe nce in the asset basis. The difference in liability basis arose from tempo rary differences that would reverse in the fo llowing years:"

$2016"$$$80,000"$

$2017"$$$70,000"$

$2018$ $$72\mathrm{.}000$

$2019"$$$40,000"$

$2020"$$$38,000"$

"Assumi ng a tax rate changes phase in at $30\%$ for $2015-2018$ and a rate of $35\%$ for $2019-2020,"$

"what should Big Bear report on its balance sheet on December $31,2015?"$

$"$a $.$ deferred tax liability of $$90,000"$

$"$b$.$ deferred tax asset of $$90,000"$

$"$c$.$ deferred tax liability of $$93,900"$

$"$d$.$ deferred tax asset of $$93,900"$