A Corporation reports an account receivable for financial reporting purposes but not for tax purposes at fiscal year-end of December 31, 2020. 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) The company 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) The company will record an increase in a deferred tax asset in 2021.