Harrison Corporation entered into a 3-year construction contract. Revenue is recognized over time using the input method based on costs incurred for financial income and the completed contract method for taxable income. Under the completed- contract method, revenue and gross profit are recognized only upon completion of the project. Harrison expected the project to be profitable throughout the construction period. The effect on Harrison's financial statements for the third year of this contract would be a(n) Increase in the deferred tax liability account. Decrease in the deferred tax liability account. Increase in the deferred tax asset account. Decrease in the deferred tax asset account