Sunland Co$.$ had a deferred tax liability balance due to a temporary difference at the beginning of $2024$ related to $$1440000$ of excess depreciation. In December of $2024,$ a new income tax act is signed into law that lowers the corporate rate from $30\%$ to $25\%,$ effective January $1,2026.$ If taxable amounts related to the temporary difference are scheduled to be reversed by $$720000$ for both $2025$ and $2026,$ Sunland should increase or decrease deferred tax liability by what amount?

decrease by $$72000$

increase by $$36000$

decrease by $$36000$

increase by $$72000$