30

30.At the December 31, 2015 statement of financial position date, Unruh Corporation reports an accrued receivable for financial reporting purposes but not for tax purposes.When this asset is recovered in 2016, a future taxable amount will occur and

A) pretax financial income will exceed taxable income in 2016.
B) Unruh will record a decrease in a deferred tax liability in 2016.
C) total income tax expense for 2016 will exceed current tax expense for 2016.
D) Unruh will record an increase in a deferred tax asset in 2016.