Pension expense is recorded for financial statements as accrued, but for income tax as paid. If Company Z accrued $200,000 in Pension Expense in 2017, but paid $150,000 contributions for the year, how would this be reflected in the schedule to calculate deferred taxes?

a. as $50,000 future deductible, and subtracted from 2017 financial income.

b. as $50,000 future taxable, and subtracted from 2017 financial income.

c. as $50,000 future taxable, and added to 2017 financial income.

d. as $50,000 future deductible, and added to 2017 financial income.