Income tax expense net, increase, reported, because

wildrose

Hi, everybody.
This quiz is from CFA curriculum (book 3 - page 418 -3).

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

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."

Their answer is B.
However, I thought the correct one is C, because

Income tax expense = taxes payable + change in DTL - change in DTA.

Could someone explain this to me?