Which Is Correct Regarding the Effect of Tax Rate Changes

Which is correct regarding the effect of tax rate changes on income tax expense, assets and liabilities?

A) When a company makes no sales and has no expenses such that its pre-tax income is zero, a change in tax rate always results in zero net income.
B) Enterprises need to take account of changes in future tax rates legislation only if it has been passed into legislation and not if it is only considered "substantively enacted."
C) When the tax rate decreases, the decrease in deferred tax liabilities creates a tax expense.
D) When the tax rate increases, the increase in deferred tax liabilities creates tax expense.