The following information is available for a company that prepares its financial statements according to US GAAP:
2015 2014
Deferred tax assets $1,000,000 $800,000
Deferred tax liabilities $600,000 $700,000
Valuation allowance $500,000 $400,000

The overall effect on 2015 net income from the above changes in the company’s deferred tax accounts is closest to a: