Which of the Following Is Characteristic of Deferred Income Tax

Which of the following is characteristic of deferred income tax payable?

A) Deferred income tax payable is often generated due to timing differences.
B) Deferred income tax payable may be either a current or long-term liability
C) Deferred income tax payable represents the deferred payment of taxes to later years through tax planning techniques.
D) All of these are characteristics of deferred income tax payable.