I’m tax terms an owners deferred salary becomes

nondeductable
a liability
profit
an obstacle

Option B, A liability

Explanation:

A deferred salary is a part of the income that was not used earlier due to heavy tax imposition. This salary is taxable when it is used after a certain period of time (usually retirement) to save the taxes.

Such income/revenues comes under the category of deferred-long term liability as tax will be applicable on them in future.

Hence, option B is correct.