老师，麻烦帮忙解读下这道题，thx！

问题如下：

Question

The following information is available for a company that prepares its financial statements according to US GAAP:

The overall effect on 2015 net income from the above changes in the company’s deferred tax accounts is closest to a:

选项：

A.$200,000 increase.

B.$300,000 increase.

C.$200,000 decrease.

解释：

Solution Analysis of Income Taxes

• analyze disclosures relating to deferred tax items and the effective tax rate reconciliation and explain how information included in these disclosures affects a company’s financial statements and financial ratios

1. Correct. A valuation allowance reduces the value of the deferred tax assets under US GAAP, so the total change in net income as a result of the changes in the three accounts can be calculated as follows:

2. Incorrect. It incorrectly ignores the change in the valuation allowance (doesn’t realize it is related to deferred tax assets).

3. Incorrect. This is the inverse of the correct answer.