In the income statement, a firm depreciates its assets of $900,000 over 5 years using the straight-line method. If for the purpose of tax reporting the firm depreciates the same asset over10 years using double-declining depreciation, then which of the following best describes the accounting treatment for the first year?
选项：

A: A deferred tax asset of $180,000 is created.
B: A deferred tax liability of $180,000 is created.
C: No deferred tax asset or deferred tax liability is created as there is no difference between tax expense and tax payable.