问题如下：
PZ company reported the following table:
Which of the following statements is the best describes about the firm's expected earnings?
选项：
A. Earnings are expected to increase.
B. Earnings are expected to decrease.
C. Earnings are expected to remain relatively stable.
解释：
B is correct.
The valuation allowance account is a contra- or reduction account to deferred tax assets that the firm judges is unlikely to be realized. In this case, which means the value of DTA reduces $1200. . Therefore, the expected earnings of the firm are expected to decrease.
这道题只看valuation allowance增加就可以吗，不用看DTA？
