state red defines pre-apportionment taxable income as federal taxable income as computed under IRC in effect of July 8, 2016 plus or minus specific adjustments in section 86 of its revenue laws. state pink defines pre-apportionment income as federal taxable income as computed under the IRC "as in effect at the end of the taxable year". on may 1, 2024 the congress passes a law that allows companies to increase their 2024 depreciation deductions by 20 percent in computing their federal taxable income. assume that netiher the legislatures of states red or pink meet to enact new laws in 2024. which of the following answers is correct: a. the pre-apportionment tax bases of both states red and pink will decrease in 2024. b. the pre-apportionment tax bases of states red and pink will remain the same as in 2024 c. the pre-apportionment tax base of state red will decrease and the pre-apportionment tax base of state pink will stay the same in 2024. d. the pre-apportionment tax base of state pink will decrease and the pre-apportionment tax base of state red will stay the same in 2024