Question · Probable taxable profit and tax planning

Nervalle has 800,000 of deductible differences and probable future taxable profit of 200,000 (excluding reversal deductions). Management presents two actions: (1) transferring to Nervalle, by a decision already approved by the board, the profitable maintenance business of a sister company, which would generate 350,000 of taxable profit in Nervalle during the reversal period; (2) settling in 20X6 accrued expenses already provided for, of 250,000. Tax rate: 25%. Which deferred tax asset is best supported?