Youre given the following information about DeTax Corp for 2014:

Depreciation, financial statements, S-L $800,000

Depreciation, taxes, DDB 620,000

Average tax rate 25%

Marginal tax rate 35%

The effect on DeTaxs 2014 balance sheet is most likely to be:

A.$63,000 increase in a deferred tax asset

B.$63,000 decrease in a deferred tax liability

C.$45,000 decrease in a deferred tax liability