问题
单项选择题
The Puchalski Company reported the following:
A．
B．Year 1
C．Year 2
D．Year 3
E．Year 4
F．Income before taxes
G．$1000
H．$1000
I．$ 900
J．$ 800
K．Taxable income
L．$ 800
M．$ 900
N．$ 900
O．$1000
答案
参考答案：C
解析：
| Year 1 | Year 2 | Year 3 | Year 4 | |
| Income tax expense | $ 400 | $ 400 | $ 360 | $ 320 |
| Taxes paid | $ 320 | $ 360 | $ 360 | $ 400 |
| Deferred tax liability | $ 80 | $ 120 | $ 120 | $40 |