NO.PZ2024011002000126
问题如下：
In its first year of operations, a firm produces taxable income of —$10,000. The prevailing tax rate is 40%. The firm's balance sheet will report a deferred tax:选项：
A.asset of $4,000.
B.asset of $10,000.
C.liability of $4,000.
解释：
The tax loss carry-forward results in a deferred tax asset equal to the loss multiplied by the tax rate.我想问下题目中这个损失是税前收入就是负的，对吧？
