Kruger Associates uses an accrual basis for financial reporting purposes and cash basis for tax purposes. Cash collections from customers are $ 476000, and accrued revenue is only $ 376000. Assume expenses at 50 percent in both cases (i.e.$ 238000 on cash basis and $188000 on accrual basis), and a tax rate of 34 percent. What is the deferred tax asset or liability A deferred tax:（）

A. asset of $17000.

B. asset of $ 48960.

C. liability of $ 48960.

合格产品重量与所用原料重量之比值为轧制利用系数。