The 2016 Form 10-K of Dow Chemical disclosed the following: Deferred tax assets increased by $939 million and deferred tax liabilities increased by $336 million. How do these balance-sheet changes affect tax expense on the income statement for the year? Increase tax expense by $1,275 million Decrease tax expense by $1,275 million Increase tax expense by $603 million Decrease tax expense by $603 million None of the above