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