Tommy Corp. reported a net deferred tax asset balance of $180,000 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 $500,000. The enacted statutory tax rate related to this balance changed from 36% to 31%, effective immediately. By what amount will the deferred asset balance change? O A. decrease by $25,000 OB. increase by $25,000 O C. decrease by $34,000 O D. increase by $34,000