Use the Following Information to Answer Questions Below

Multiple Choice

Use the following information to answer questions below
Caroline Company began operations in 2015. The company reported $128,000 of depreciation expense on its income statement in 2015 and $84,000 in 2016. On its tax returns, the company deducted $192,000 for depreciation in 2015 and $112,000 in 2016. The 2016 tax return shows a tax obligation (liability) of $132,000 based on a 40% tax rate.
-What is the temporary difference between the book value of depreciable assets and the tax basis of these assets at the end of 2015?

A) $12,800
B) $60,000
C) $32,000
D) $64,000