Assume that, to reduce the national debt, a permanent 10% tax surcharge was enacted into law on December 31 , Year 3, to become effective for tax years beginning on of after Jamuary 1, Year 4 . Without consideration of the tax surcharge, a calendar-year entity computed its December 31 , Year 3, deferred tax liability as \$46, 000. The $4,600 adjustment to this deferred tax bisbility arising from the tax surcharge should be recorded as A component af incoine tas expente atributakle to continuing opentions in year 3 . Alentrocdinary loss in year 3 An eatraordinary lows in Year 4 A component of income tak cwpene attributable to conthond operations in Year 4