tax credit，算是一次税务减免吗？

问题如下：

While conducting his analysis, Richardson discovers that Renaissance Clothing included three non-recurring items in their most recent earnings release: a positive litigation settlement, a one-time tax credit, and the gain on the sale of a non-operating asset.

Which of the following statements about the reported earnings of Renaissance Clothing is most accurate? Relative to sustainable earnings, reported earnings are likely:

选项：

A.

unbiased

B.

upward biased

C.

downward biased

解释：

The effects of favorable nonrecurring events in reported earnings would tend to bias reported earnings upward relative to sustainable earnings because non-recurring items are by definition not expected to repeat. Renaissance Clothing included three non-recurring items in their most recent earnings release that all led to higher earnings for the current period: a positive litigation settlement, a one-time tax credit, and the gain on the sale of a non-operating asset.