Cullumber company had a deferred tax liability balance due to a temporary difference at the beginning of 2020 related to 1620000 of excess depreciation. in December of 2020 a new income tax act is signed into law that lowers the corporate rate from 30% to 25%, effective January 1st 2022, if taxable amounts related to the temporary difference are scheduled to be reversed by $810,000 for both 2021 and 2022 Cullumber should increase or decrease deferred tax liability by what amount?