Tommy Corp. reported a net deferred tax asset balance of $205,200 resulting from an estimated warranty expense accrual for book purposes. The total book - tax difference related to the bases of the estimated warranty liability is $540,000. The enacted statutory tax rate related to this balance changed from 38% to 33%, effective Immediately. By what amount will the deterred asset balance change? A. decrease by $37,200 B. decrease by $27.000 C. Increase by $37.260 D. Increase by $27.000