For fiscal year 2021, Coffee Please Inc. recorded pre-tax book income of $700. To compute taxable income for federal income tax purposes, note the following items:

Payments on life insurance premia..........	$300
Amortization of deferred compensation that is not deductible for tax purposes in the current year	$180
Fines paid to regulators.	$160
Statutory corporate income tax rate.	35%

By how much did deferred tax assets increase?

105

63

56

119