Which of the following statements is true?

Multiple Choice

A change in capitalized inventory costs under $$263$ A always produces a permanent difference.

A change in capitalized inventory costs under $$263$A can produce an increase or a decrease in a deferred tax asset.

A change in capitalized inventory costs under $263$A always produces a decrease in a deferred tax asset.

A change in capitalized inventory costs under $$263$A always produces an increase in a deferred tax asset