Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which of the following statements is incorrect regarding the valuation allowance?
Option A:According to US GAAP, if it is more likely than not that some or all of a DTL will not be realized, and then the DTL must be reduced by a valuation allowance.
Option B:The valuation allowance is a contra account that reduces the net balance sheet value of the DTA.
Option C:The increasing valuation allowance will increase income tax expense and decrease net income.

Answer: A