random_walker47

anyway, back to the question….
what you need to do is get the DTL for the 41% tax rate. then get the DTL for the 31% tax rate. The 31% DTL will give you half the answer above.
When you get the difference between the 41% DTL and 31% DTL, that will give you the difference in net income.
Increases(decreases) in taxes increase(decrease) DTA’s and DTL’s.
but like i said above, don’t get too stressed about this. you’ll get a few no doubt, but most will be about the relationships, not the calculations.