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

Goff Inc.'s taxable income is computed as follows: $$\begin{array} { l c } \text { Book income before tax } & \$ 1,016,200 \\\text { Net permanent differences } & 77,530 \\\text { Net temporary differences } & 475,200 \\\text { Taxable income } & \$ 1,569,330\end{array}$$ Goff's tax rate is 21%. Which of the following statements is true?

A) The permanent differences caused a $16,365 net increase in Goff's deferred tax liabilities.
B) The permanent differences caused a $16,365 net increase in Goff's deferred tax assets.
C) The temporary differences caused a $99,792 net increase in Goff's deferred tax assets.
D) The temporary differences caused a $99,792 net increase in Goff's deferred tax liabilities.