JMR Corporation Suffered a Loss in 2013

JMR Corporation suffered a loss in 2013.As a result, the Corporation has an $87,000 accumulated tax loss carry forward.The current tax rate is 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 down to 38% and JMR has not yet used the benefit.Which of the following statements is true?

A) Deferred income tax asset-benefit will not change
B) Income tax expense should be increased by $1,740
C) Deferred income tax asset-benefit should be increased by $1,740
D) No change to the accounts is necessary