Accrued receivable for financial reporting

1) At the December 31, , Garth Brooks Corporation reports an accrued receivable for financial reporting purposes but NOT for tax purposes. When this asset is recovered in 2008, a future taxable amount will occur and

A. Garth will record a decrease in a in 2008
B. will in 2008
C. Garth will record an increase in a in 2008
D. total income tax expense for 2008 will exceed current tax expense for 2008