This is a multiple answer question.

In $2024,$ Crogan Enterprises accrued revenue for financial reporting purposes that is reported on the installment basis for tax purposes when the cash is received. If this temporary difference reverses in $2025$ when the cash is received, which of the following will occur? $($Choose all that apply$)$

DA Crogan's total income tax expense for $2025$ will exceed current tax payable for $2025$

$8.$ Croaan will record a decrease in a deferred tax liability in $2025$

Crogan will record an decrease in a deferred tax asset in $2025$

D Crogan's pretax financial income will exceed taxable income in $2025$