How does a change in tax rate affect existing deferred income tax accounts?

A.) It is considered, but it should only be recorded in the accounts if it reduces a deferred tax liability or increases a deferred tax asset.

B.) It is applied to all temporary or permanent differences that arise prior to the date of the enactment of the tax rate change, but not subsequent to the date of the change.

C.) It is reported as an adjustment to tax expense in the period of change.

D.) It is handled retroactively in accordance with the guidance related to changes in accounting principles.