The deferred income tax liability:

Option A is correct. defer tax liability occur when taxable income smaller than income reported in income statement. 

Yes Option A is the right answer.

Option A .................!!!!!

In Computing company income tax, what is charged in lieu of depreciation? How is balancing allowance and balancing charge treated?

Option A is correct ... Represents income tax payments that are deferred until future years because of temporary differences between GAAP rules and tax accounting rules