Pruett Corporation Began Operations in 2013 and Appropriately Recorded a Deferred

Pruett Corporation began operations in 2013 and appropriately recorded a deferred tax liability at the end of 2013 and 2014 based on the following depreciation temporary differences between pretax financial income and taxable income:
The income tax rate for 2013 and 2014 was 30%. In February 2015, due to budget constraints, Congress enacted an income tax rate of 35%. The journal entry required to adjust the Deferred Tax Liability account in February 2015 would be

A) Loss on Adjustment of Deferred Taxes $\quad$ 30
Deferred Tax Liability $\quad$$\quad$ 30

B) Deferred Tax Liability $\quad$$\quad$$\quad$ 30
Gain on Change in Tax Rates $\quad$$\quad$$\quad$ 30

C) Income Tax Expense $\quad$$\quad$ 10
Deferred Tax Liability $\quad$$\quad$$\quad$$\quad$ 10

D) Income Tax Expense $\quad$$\quad$ 30
Deferred Tax Liability $\quad$$\quad$$\quad$$\quad$ 30