All of the Following Are Procedures for the Computation of Deferred

All of the following are procedures for the computation of deferred income taxes except to

A) identify the types and amounts of existing temporary differences and carryforwards.
B) measure the deferred tax liability for taxable temporary differences.
C) measure the deferred tax asset for deductible temporary differences and loss carrybacks.
D) All of these answer choices are procedures in computing deferred income taxes.