Hostel Corp. had the following at end of 2017: -$3,000,000 of excess capital cost allowance (CCA) -Deferred tax liability of $900,000 ($3,000,000 x 30%) -Temporary difference is expected to reverse equally in 2018, 2019 and 2020 ($1,000,000 per year) Assume a new income tax rate is enacted from 30% to 25%, effective January 1, 2019 Calculate the adjustment to the deferred tax liability a. 800,000 increase b. 800,000 decrease c. 100,000 decrease d. 100,000 increase e. None of these answers