Thge 2013 annual report of Dow Chemical desclosed the following: Deferred tax assets decreased by $3 million and deferred tax liabilities decreased by $45 million. How do these balance sheet changes affect tax expense on the income statement for the year?

A.) Decrease tax expense by $42 million.

B.) Decrease tax expense by $48 million.

C.) Increase tax expense by $42 million.

D.) None of the above.

E.) Increase tax expense by $48 million.