In Y5, Wilson had accounting income of $156,000. Included in the calculation of accounting income is the CEO's life insurance expense of $5,000. Life insurance is NOT deductible for tax purposes. In addition, CCA (Capital Cost Allowance) was $14,000 more than depreciation expense. The tax rate is 25% and Wilson follows IFRS. For Y5, is there a deferred tax asset or deferred tax liability? In the first box - Please enter your answer as DTA or DTL How much is the deferred tax asset or deferred tax liability? In the second box - Please enter your answer as a dollar amount. Ex: $12,345