Tax Rates Other Than the Current Tax Rate May Be

Tax rates other than the current tax rate may be used to calculate the future income tax amount on the statement of financial position if

A) it is probable that a future income tax rate change will occur.
B) it appears likely that a future income tax rate will be higher than the current tax rate.
C) the future income tax rates have been enacted or substantively enacted into law.
D) it appears likely that a future income tax rate will be less than the current tax rate.