Firm C purchases a depreciable asset with a cost of $$2,000,$ a five$-$year useful life, and the salvage value of $$0.$ For financial reporting purposes, it depreciates the asset using the straight$-$line method. For tax reporting, it depreciates the asset using the double$-$declining$-$balance method. The firm$$s income before depreciation is $$4,000,$ and the tax rate is $35\%.$ Which of the following does not incur in Year $1?$ Choose all that apply $(3$ answers$).$

$$800$ decrease in retained earnings

$$140$ decrease in deferred tax liability

$$800$ increase in tax expense

$$800$ decrease in cash