When accounting standards require an asset to be expensed immediately but tax rules require the item to be capitalized and amortized, the company will most likely record:

• Aa deferred tax asset.
• Ba deferred tax liability.
• Cno deferred tax asset or liability.
  

请问这道题为什么答案是A
我的理解是，因为之前expense多了，income变少，后面会慢慢补回来，应该是liability啊