老师，不太明白为何只通过这个题干就判断出来这个是tax loss carry forward

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.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.