B&B Inc'S Taxable Income Is Computed as Follows B&B's Tax Rate Is 21

B&B Inc.'s taxable income is computed as follows: $\begin{array}{lr}\text { Book income before tax }&\$9,882,590\\\text { Net permanent differences}&447,600\\\text {Net temporary differences }&(802,100) \\\text { Taxable income }&\$9,528,090\end{array}$
B&B's tax rate is 21%. Which of the following statements is true?

A) The temporary differences caused a $168,441 net decrease in B&B's deferred tax liabilities.
B) The permanent differences caused a $93,996 net increase in B&B's deferred tax assets.
C) The permanent differences caused a $93,996 net decrease in B&B's deferred tax assets.
D) The temporary differences caused a $168,441 net increase in B&B's deferred tax liabilities.