The U.S. Federal tax rate for corporations in 2021 is 21%. If the U.S. Federal statutory tax rate increases in 2022 to 25% (as signed and enacted new Federal legislation), which of the following is likely to occur? U.S companies will have to debit the value of their DTLs to reflect the new 25% tax rate. None of these is correct. U.S. companies do not have to change the value of their DTAs and DTLs when the U.S. Federal statutory tax rate changes. U.S companies will have to debit the value of their DTAs to reflect the new 25% tax rate. U.S companies will have to credit the value of their DTAs to reflect the new 25% tax rate