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C is corrent.  First calculate depreciation expense in year 4. Historical cost of $240,000 less accumulated depreciation of $56,250 = $183,750 book value. $183,750 book value divided by 14 years remaining life = $13,125. Next, calculate the amount in the deferred tax asset account.

Year	DDB depreciation	Tax S/L	Book/tax difference	Tax rate	Deferred tax account	Classification
Year 2	$30,000	$15,000	$15,000	40%	$6,000	Deferred tax asset
Year 3	$26,250	$15,000	$11,250	40%	$4,500	Deferred tax asset
Year 4	$13,125	$15,000	$1,875	40%	$750	Reduction of DTA

The total in the deferred tax asset account of 12/31/Y3 is $10,500.  In year 4, when tax depreciation is greater than depreciation expense on the financial statements, the timing difference will “turn around.”  Therefore, in year 4, the deferred tax asset account will be reduced by $750.

A is incorrect because $1,875 is the book tax difference in depreciation for year 4.
B is incorrect because the timing difference that occurred in year 2 and year 3 is reversing or turning around.
D is incorrect because as per ASC Topic 250, changes in depreciation do not receive a cumulative effect adjustment on the income statement. Therefore, the entire $10,500 will not reverse in year 4.