Ouyang Inc. recorded a deferred tax asset of $30,000 in 2013, offset by a $30,000 valuation allowance. Ouyang Inc. most likely:

a)	has fully utilized the deferred tax asset;

b)	has an equal amount of deferred tax assets and deferred tax liabilities;

c)	is profitable in 2013;

d)	expects to earn sufficient taxable income before the deferred tax asset expires;

e)	expects not to earn any taxable income before the deferred tax asset expires;