hi there can someone explain how these solutions were derived for the below

3 of 3 4. JMR Corporation suffered a loss in 2016. As a result, the Corporation has a $100,000 accumulated loss carry forward at the tax rate of 40%The benefit was recorded in the accounts in 2016 as JMR believed it was more likely than not to be realized in 2017 the tax rate goes down to 38% and JMR has not yet used the benefit. Which of the following statements about the impact of the decline in tax rates on deferred tax asset-loss camy forward is true A No change to the accounts is necessary B. Income tax expenses should be decreased by $2,000 to recognise the increase in the deferred tax assets-loss carryforward Deferred income tax asset-loss carry forward should be decreased by $2.000 D. Income tax expense should be decreased by $38.000 E None of the above 5. Ryan Company paid golf dues on behalf of their two top employees. This is an example of a A Temporary difference Reversing difference Permanent difference D. Fully deductible for income tax purposes