Davis Company began manufacturing operations on January 2, 2018. During 2018 Davis reported pre-tax book income of $85,000 and had taxable income of $75,000. Davis had a temporary difference relating to a prepaid asset which will be expensed as follows for book purposes:   2019$7,5002020$2,500The enacted tax rates are 30% for 2018 and 2019; and 40% for subsequent years.If no other temporary differences occurred subsequent to 2018, the deferred tax asset at the beginning of 2020 is:

A. $ 4,000.
B. $ 750.
C. $ 1,000.
D. $ 2,500.


Answer: C

Business

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