Sassy Inc. reported a taxable and accounting loss of $130,000 for 2023 . Its pre-tax accounting income for the preceding two years was as follows: Assuming that management wants to use the losses to carryforward and offset against future income, what will be the impact to the 2023 financial statements if future tax rates are increasing to 28%? a. Deferred Tax Benefit $39,200 b. Deferred Tax Expense $39,200 c. Deferred Tax Asset $36,400 d. Deferred Tax Expense $36,400