Palmer Co$.$ had a deferred tax liability balance due to a temporary difference at the beginning of $2024$ related to $$1,500,000$ of excess depreciation. In December of $2024,$ a new income tax act is signed into law that lowers the corporate rate from $21\%$ to $18\%,$ effective $\frac{1}{1}\frac{?}{25}.$ If taxable amounts related to the temporary difference are scheduled to be reversed by $$750,000$ for both $2024$ and $2025,$ Palmer should increase or decrease deferred tax liability by what amount?

a$.$ Decrease by $$45,000$

b$.$ Decrease by $$22,500$

c$.$ Increase by $$22,500$

d$.$ Increase by $$45,000$