Longboat, Inc. sold a luxury passenger boat from its inventory on December 31,2005 for $ 2000000. It is estimated that Longboat will incur $ 100000 in expenses servicing the warranty during its 5-year obligation. Longboat’ s tax rate is 30 percent. To account for the tax implications of the warranty obligation, Longboat should:（）

A. record a decrease in taxes payable of $ 30000.  

B. record a deferred tax asset of $ 30000.  

C. record a deferred tax liability of $ 30000.

如图所示，中心黄色虚实线表示实线一侧禁止车辆越线超车或向左转弯，虚线一侧不准许车越线超车或向左转弯。