Jay Company has a deferred tax asset of $20,000 at the beginning and $55,000 at the end of the year. The end-of-year balance corresponds to $250,000 of deductible temporary differences. During the year, the company recorded $33,000 into deferred tax asset. The tax rate was 2% higher than the rate in the prior year. 

Required:

Determine the following: 

a. The opening balance of deductible temporary differences for the year. 

b. The tax rate in the prior year. 

c. The amount of change in deductible temporary differences during the year.