At year-end, Owl Co. estimates that it is more likely than not, a 55% expectation, that $25,000 of a $200,000 Deferred Tax Asset account regarding a temporary depreciation method difference will not be realized. What are the financial statement effects of any entry Fox would make for this year-end adjustment?

Group of answer choices

A: DL: NESE: DNI: DCFs: NE

A: NEL: NESE: NENI: NECFs: NE

A: DL: NESE: NENI: DCFs: NE

A: DL: NESE: DNI: DCFs: D

I: increase D: decrease