问题如下：
Income tax expense reported on a company’s income statement equals taxes payable, plus the net increase in:
选项：
A.deferred tax assets and deferred tax liabilities.
B.deferred tax assets, less the net increase in deferred tax liabilities.
C.deferred tax liabilities, less the net increase in deferred tax assets.
解释：
C is correct.
Higher reported tax expense relative to taxes paid will increase the deferred tax liability, whereas lower reported tax expense relative to taxes paid increases the deferred tax asset.
能不能载解释一下为什么选c，没看懂解析。
