The 2013 annual report of Dow Chemical disclosed the following: Deferred tax assets decreased by $1,503 million and deferred tax liabilities increased by $38 million.

How do these balance-sheet changes affect tax expense on the income statement for the year?

A) Increase tax expense by $1,331 million

B) Decrease tax expense by $1,331 million

C) Increase tax expense by $1,541 million

D) Decrease tax expense by $1,541 million

E) None of the above