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26. At the December 31, 2014 balance sheet date, Unruh Corporation reports an accrued receivable for financial reporting purposes but not for tax purposes. When this asset is recovered in 2015, a future taxable amount will occur and

A) pretax financial income will exceed taxable income in 2015.
B) Unruh will record a decrease in a deferred tax liability in 2015.
C) total income tax expense for 2015 will exceed current tax expense for 2015.
D) Unruh will record an increase in a deferred tax asset in 2015.