[CFA Level 1] 弱问 一级 income tax FSA教材418页第3题 income, company, reported, increase, net

OWENWEI

弱问，怎么想怎么觉得是第三个，答案是b , 谁能帮帮忙解释一下？
多谢多谢！

income tax expense reported on a company's income statement equals taxes payable , plus the net increase in

a) DTA and DTL
b) DTA less net increase in DTL
c) DTL less net increase in DTA