Criteria Used by an Entity to Assess the Probability That

Criteria used by an entity to assess the probability that taxable profit will be available against which unused tax losses can be utilised include:

A) Whether the unused tax losses result from identifiable causes which are unlikely to recur.
B) Whether it is probable that the entity will have taxable profits before the unused tax losses expire.
C) Whether permission has been received from the Australian Taxation Office to carry forward tax losses.
D) All of the given answers
E) Whether the unused tax losses result from identifiable causes which are unlikely to recur and whether it is probable that the entity will have taxable profits before the unused tax losses expire.