At the December 31, 2017 balance sheet date, Unruh Corporation reports an accrued receivable for financial reporting purposes but not for tax purposes. When this asset is recovered in 2018, a taxable amount will occur and

total income tax expense for 2018 will exceed current tax expense for 2018.

Unruh will record an increase in a deferred tax asset in 2018.

pretax financial income will exceed taxable income in 2018.

Unruh will record a decrease in a deferred tax liability in 2018.