Which of the Following Statements Is Correct with Regards to IFRS

Which of the following statements is correct with regards to IFRS and U.S.GAAP?

A) Under U.S.GAAP, all potential liabilities related to uncertain tax positions must be recognized.
B) The tax effects related to certain items are reported under U.S.GAAP; under IFRS the tax effects are charged or credited to income.
C) IFRS uses an affirmative judgment approach for deferred tax assets, whereas U.S.GAAP uses an impairment approach for deferred tax assets.
D) IFRS classifies deferred taxes based on classification of the asset or liability to which it relates.