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ABC has a net deferred tax liability of $2094.12 at the beginning of the year, representing a net taxable temporary difference of $4986. . During the year, reported pretax book income of $78696. Included in the computation were favorable temporary differences of $1334. . During the year, the ABC's tax rate increased from 42% to 43%. a. Adjustment to beginning balance in deferred tax liability to reflect change in the tax rate is: b. Change in deferred tax liability for the current year is: c. Total change in net deferred tax liability is