At December $31,20$X$1,$ the Floyd Company reported a $$29,600$ deferred tax asset pertaining to a $$80,000$ temporary difference which will reverse equally during the next four years; Floyd also reported a $$7,400$ deferred tax liability pertaining to a $$20,000$ temporary difference which will reverse during $20$X$2.$ After determining the deferred tax asset and liability on December $31,20$X$1,$ Floyd$$s management was informed that the income tax rate for years subsequent to $20$X$1$ had been changed to $21\%.$ As a result of the tax rate change, Floyd$$s $20$X$1$ income tax expense will Multiple Choice increase $$9,600.$ decrease $$9,600.$ decrease $$5,400.$ increase $$5,400.$