问题如下：
In 2017, PZ company report income taxes is:
选项：
A.65,000
B.62,700
C.2,300
解释：
Answer is B, total income tax is current income taxes plus deferred income taxes=65,000+（-2,300）=62,700
PZ company has current income taxes is 65,000 and deferred income taxes is (2,300) in 2017, current income taxes is72,000 and deferred income taxes 320 in 2018, the tax rate is 28% and effective tax rate is 26.3%
Income tax expense =Current tax expense +/ - Deferred tax expense / income
如果-2300为 Deferred tax expense，total income tax in 2017==65000+(-2300)=62700
如果-2300为Deferred tax income，total income tax in 2017==65000-(-2300)=67300
如果-2300为 Deferred tax expense，total income tax in 2018=72000+320=72320
如果-2300为Deferred tax income，total income tax in 2017==65000-(320)=64680
这样理解问题出在哪里？
