On December 31, 2021, Quantum Inc. has a temporary difference of $176 million due to an accrual of warranty expenses. Quantum has no other temporary differences. On January 1, 2021, the deferred tax asset account had a beginning balance of $60 million. Quantum determines that it is more likely than not that only one-fourth of the deferred tax asset ultimately will be realized. Taxable income for 2021 is $432 million and the tax rate is 25%.

Question: What is the change to the deferred tax asset account for 2021?

A.	Increase of $44 million
B.	Decrease of $16 million
C.	Increase of $176 million
D.	Decrease of $60 million