Morin Co Acquired All the Shares of Lightfoot Ltd

Morin Co. acquired all the shares of Lightfoot Ltd. Lightfoot has a number of amortizable capital assets and has properly recorded the related deferred income taxes on its books.
- What deferred income tax adjustment must Morin make for its consolidated financial statements?

A) Adjustment for any changes in temporary differences due to the difference between carrying values and tax bases of Lightfoot's depreciable capital assets
B) Adjustment for any changes in temporary differences due to the amortization of fair value increments
C) Adjustment for any changes in temporary differences due to the amortization of goodwill
D) No adjustment is necessary.