Which of the Following Statements Is True

Which of the following statements is True?

A) A change in capitalized inventory costs under §263A always produces an increase in a deferred tax asset.
B) A change in capitalized inventory costs under §263A always produces a decrease in a deferred tax asset.
C) A change in capitalized inventory costs under §263A can produce an increase or a decrease in a deferred tax asset.
D) A change in capitalized inventory costs under §263A always produces a permanent difference.