Question 3 20 pts The U.S. Federal tax rate for corporations in 2021 is 21%. If the U.S. Federal statutory tax rate increases in 2022 to 25% (as signed and enacted new Federal legislation), which of the following is likely to occur? US companies will have to credit the value of their DTAs to reflect the new 25% tax rate. O US companies will have to debit the value of their DTAs to reflect the new 25% tax rate. US companies will have to debit the value of their DTLs to reflect the new 25% tax rate. None of these is correct. U.S. companies do not have to change the value of their DTAs and DTLs when the U.S. Federal statutory tax rate changes