湖南仁源酒業(yè)公司有三類固定資產(chǎn)，其中房屋建筑物當(dāng)年會(huì)計(jì)上計(jì)提折舊490382.37元，按稅法規(guī)定當(dāng)年計(jì)提折舊471408.38元，會(huì)計(jì)計(jì)提折舊高于按稅法規(guī)定計(jì)提折舊，會(huì)計(jì)與稅收的差額為18973.99元；生產(chǎn)設(shè)備當(dāng)年會(huì)計(jì)上計(jì)提折舊465286.78元，按稅法規(guī)定當(dāng)年計(jì)提折舊460200元，會(huì)計(jì)計(jì)提折舊高于按稅法規(guī)定計(jì)提折舊，會(huì)計(jì)與稅收的差額為5086.78元；電子設(shè)備當(dāng)年會(huì)計(jì)上計(jì)提折舊359286.78元，按稅法規(guī)定當(dāng)年計(jì)提折舊449108.48元，會(huì)計(jì)計(jì)提折舊低于按稅法規(guī)定計(jì)提折舊，會(huì)計(jì)與稅收的差額為89821.7元。以下描述是正確的（ ）。 A 調(diào)整增加所得額=18973.99元+5086.78元 B 調(diào)整減少所得額=89821.7元-18973.99元-5086.78元 C 調(diào)整增加所得額=18973.99元+5086.78元；調(diào)整減少所得額=89821.7元 D 調(diào)整減少所得額為0