DigitalGear Corp., a leading technology manufacturing company, has traditionally utilized accelerated depreciation for tax benefits, leading to significant tax deferrals. With the $2017$ Tax Cuts and Jobs Act $($TCJA$)$ introducing provisions for immediate expensing of certain capital investments, i$.$e$.$ bonus depreciation, DigitalGear has embraced this strategy for a substantial portion of its capital expenditures. Considering these changes, what is the likely impact of the TCJA on DigitalGear$$s deferred tax liabilities?

a$)$ DigitalGear's deferred tax liabilities would likely decrease as a result of the lower taxable income stemming from immediate expensing of capital investments.

b$)$ The TCJA's effect on DigitalGear's deferred tax liabilities would be neutral, given that immediate expensing applies solely to new capital investments.

c$)$ DigitalGear may need to adjust its previously recorded deferred tax liabilities due to tax law changes, potentially resulting in an unchanged overall deferred tax liability.

d$)$ DigitalGear would likely experience an increase in deferred tax liabilities due to the creation of temporary differences between tax and financial accounting from accelerated depreciation.