7. At the December 31, 2020 balance sheet date, Unruh Corporation reports an accrued receivable for financial reporting purposes but not for tax purposes. When this asset is recovered in 2021, a future taxable amount will occur and

a. pretax financial income will exceed taxable income in 2021.

b. Unruh will record a decrease in a deferred tax liability in 2021.

c. total income tax expense for 2021 will exceed current tax expense for 2021.

d. Unruh will record an increase in a deferred tax asset in 2021.