DTL/DTA actual versus accrued warranty expenses

About Q 67 on CFAI mock 1. if actualy ependitures for repairs under warranty are $200,000 in 2007 and accured expenses for the warranty in 2007 are $300,000, do we have a DTL or a DTA? no issues witht he calculation but the tax rate is 25% if you’re interested in doing that too…

if accrued warranty > actual warranty higher warranty expense in future lower taxable income in future lower taxes payable in future therefore DTA ($300,000-$200,000)*.25 = $25,000 DTA

I second that, DTA