Orange Co. reported a deferred tax liability of $24 million for the year ended December 31,2022 , related to a temporary difference of $96 mn. The tax rate was 25%. The temporary difference is expected to reverse in 2024 at which time the deferred tax liability will become payable. There are no other temporary differences. Assume a new tax law is enacted in 2023 that causes the tax rate to change from 25% to 20% beginning in 2024. Taxable income in 2023 is $100 million. Determine the adjustment to Orange's DTL account in 2023. a. Debit DTL by $24mn. b. No change to DTL account. c. Credit DTL by $4.8mn. d. Credit DTL by $24mn. e. Debit DTL by $4.8mn