Facegram, Inc., reported net cumulative favorable book-tax temporary differences of $1,000,000 at the end of 2022. During 2023 , legislation was passed that will increase Facegram's tax rate from 21% to 25% beginning in 2024 . Facegram expects to report $500,000 of 2023 pre-tax book and taxable income with no change to its net cumulative book-tax temporary differences a. What will Facegram report as its deferred tax benefit or expense for 2023 ? As a result of the rate increase from 21% to 25%, Facegram's net deferred tax liability will This will result in a 2023 deferred tax expense of \$ b. What, if any, effect will the above information have on Facegram's 2023 tax rate reconciliation? Though the tax change impacts the measurement of cumulative temporary differences, the change in those differences is considered c. (How) would the answers to parts (a) and (b) change if Facegram's $1,000,000 net cumulative book-tax temporary difference at the end of 2022 had been unfavorable rather than favorable? The tax rate change would result in a in the deferred tax asset and a corresponding deferred tax benefit