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D is corrent. The requirement is to calculate the amount that should be reported as a deferred tax asset (liability). D is corrent because a tax expense that will be expensed for book purposes results in a deferred tax liability and it should be calculated using the expected tax rate when the deferred tax item reverses.
A is incorrect because the item is calculated at the current tax rate rather than the expected tax rate.
B is incorrect because the item results in a liability, not an asset.
C is incorrect because the item results in a liability, not an asset, and it should be recorded at the expected future rate.