Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

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:
Option A:a deferred tax asset.
Option B:a deferred tax liability.
Option C:no deferred tax asset or liability.

Answer: A