At the December 31, 2007 balance sheet date, Garth Brooks Corporation reports an accrued receivable for financial reporting purposes but not for tax purposes. When this asset is recovered in 2008, a future taxable amount will occur and

A. Garth will record an increase in a deferred tax asset in 2008.

B. pretax financial income will exceed taxable income in 2008.

C. Garth will record a decrease in a deferred tax liability in 2008.

D. total income tax expense for 2008 will exceed current tax expense for 2008.