On January 1, Year 2, GHI Inc

On January 1, Year 2, GHI Inc.had depreciable assets with a book value of $920,000 and a historical cost of $1,000,000.CCA totalling $100,000 had been taken on these assets.During Year 2, depreciation of $80,000 and CCA of $20,000 had been taken on these assets.The tax rate in effect is 35%.For Year 2, the temporary differences arising from the above would result in:

A) a decrease to income tax expense of $14,000.
B) a decrease to income tax expense of $21,000.
C) an increase to income tax expense of $7,000.
D) a decrease to income tax expense of $7,000.