At the December 31, 2007 balance sheet date, Brooks Corporation reports an accrued receivable from credit sales for financial reporting purposes but not for tax purposes. When this asset is recovered (i.e., cash is received from the customer) in 2008: , A. total income tax expense for 2008 will exceed current tax expense for 2008.

B. pretax financial income will exceed taxable income in 2008.

C. Brooks will record an increase in a deferred tax asset in 2008.

D. Brooks will record a decrease in a deferred tax liability in 2008.