NO.PZ201601210100018902
问题如下：
2. If the valuation allowance had been the same in 2007 as it was in 2006, the company would have reported $115 higher:
选项：
A.net income.
B.deferred tax assets.
C.income tax expense.
解释：
C is correct.
The reduction in the valuation allowance resulted in a corresponding reduction in the income tax provision.
解析：题目说了一个假设情景：
题目说如果2017年的valuation allowance和2016年一样，2017年是1245，2016年是1360，所以2017年valuation allowance在题干中假设变高了115。
income tax expense=current tax expense+delta DTL-delta DTA ，valution allowance增加，DTA减少，所以减值DTA的减少值会使income tax expense增加。选项C正确。
如题，谢谢
