At the December 31, 2017 balance sheet date, Unruh Corporation recognizes an increase in accounts payable for financial reporting purposes. When this payable is settled in cash (i.e., paid) in 2018,

	A.	Unruh will record an increase in a deferred tax liability in 2018.
	B.	Unruh will record a decrease in a deferred tax liability in 2018.
	C.	Total income tax expense for 2018 will exceed current tax expense for 2018.
	D.	Unruh will record a decrease in a deferred tax asset in 2018.