Balchin Limited Had the Following Deferred Tax Balances at Reporting $\bullet$

Balchin Limited had the following deferred tax balances at reporting date:
$\bullet$ Deferred tax assets €12 000
$\bullet$ Deferred tax liabilities €30 000
Effective from the first day of the next financial period, the company rate of income tax was reduced from 40% to 30%. The adjustment to income tax expense to recognise the impact of the tax rate change is:

A) DR €6000;
B) DR €4500;
C) CR €6000;
D) CR €4500.