JMR Corporation Suffered a Loss in 2013

JMR Corporation suffered a loss in 2013.As a result, the Corporation has a $87,000 accumulated tax loss carry forward at the tax rate of 40%.The benefit was recorded in the accounts as JMR believed it was more likely than not to be realized.In 2014 the tax rate goes up to 45% and JMR has not yet used the benefit.Which of the following statements is true?

A) Deferred income tax asset-benefit should be increased by $1,740
B) No change to the accounts is necessary
C) Income tax expense should be increased by $1,740
D) Income tax expense should be decreased by $4,350