Zhou Limited had the following deferred tax balances at reporting date:$$Deferred tax assets $$32,000$Deferred tax liabilities $$55,000$Effective from the first day of the next financial period, the company rate of income tax was reduced from $40\%$ to $35\%.$The adjustment to income tax expense to recognise the impact of the tax rate change is:$$a$.$ DR $$3,286.$b$.$ CR $$3,286.$c$.$ DR $$2,875.$d$.$ CR $$2,875.$