问题如下：
The decrease in company’s valuation allowance will lead to:
选项：
A. decrease in deferred tax liability.
B. increase in income tax expense
C. increase in deferred tax asset.
解释：
Answer is C, decrease in allowance will lead to DTA increase, so income tax expense decreases.
allowance本身不是一个负数吗 dta-allowance 减一个更小的 就是减的更多 所以dta变小？