Parker Ltd Had the Following Opening Balances for the Current $~~~~~~~~~~~~\$ 24000$

Parker Ltd had the following opening balances for the current year beginning 1 July 2010: Deferred tax asset (D TA) $~~~~~~~~~~~~\$ 24000$
Deferred taxliability (DTL) $~~~~~~~~~~\$ 15000$ If the company tax rate decreased from 30% to 25%,the adjusting journal entry would include:

A) Dr DTA 4 000
B) Cr DTL 2 500
C) Cr DTL 4 000
D) Cr DTA 4 000