Question $4\mathrm{.}6$

For the year ended $30$ June $20$X$7.$ Pringle Ltd $($Pringle$)$ had an accounting profit of $$200000$ and a taxable profit of $$170000.$ The tax expense of Pringle for the year ended $30$ June $207$ was $$60000.$ At $30$ June $207$ it was determined that the company had a deferred tax liability of $$27000.$ Assume that there was no deferred tax asset at the beginning or end of the period and that no deferred tax was recognised in other comprehensive income or directly in equity. The tax rate is $30$ per cent.

Which one of the following statements is correct?

A$.$ The deferred tax liability as at $30$ June $206$ was $$0.$

B$.$ The deferred tax liability as at $30$ June $206$ was $$18000.$

C$.$ The current tax expense for the year ended $30$ June $207$ was $$33000.$

D$.$ The deferred tax expense for the year ended $30$ June $207$ was $$27000.$