Select the correct statement:

A$.$ A deferred tax liability is recognised on assets held with an intention to sell. The deferred tax is calculated on the expected taxation realised on the sale transaction.

B$.$ The deferred tax asset is calculated on the expected future revenue generated by the asset after considering applicable taxes when the asset is retained in operations until scrapping.

C$.$ The deferred tax liability is calculated on the expected future revenue generated by the asset after considering applicable taxes when the asset is retained in operations until scrapping

D$.$ A deferred tax asset is recognised when an asset is held with an intention to sell it$.$ The deferred tax is calculated on the expected selling price of the asset.