$2.$ The deferred tax expense is the: $($a$)$ Increase in the balance of the deferred tax asset minus the increase in the balance of the deferred tax liability. $($b$)$ Increase in the balance of the deferred tax liability minus the increase in the balance of the deferred tax asset. $($c$)$ Increase in the balance of the deferred tax asset plus the increase in the balance of the deferred tax liability. $($d$)$ Decrease in the balance of the deferred tax asset minus the increase in the balance of the deferred tax liability.