Deferred Tax Asset or Deferred Tax Liability Accounts on the Balance

Deferred Tax Asset or Deferred Tax Liability accounts on the balance sheet can change each period due to which of the following factors?

A) Temporary differences originate or reverse during the current period.
B) Income tax rates expected to apply in future periods when temporary differences reverse or change during the current period.
C) A firm's expectations of future taxable income, which affect whether a firm can realize the deferred tax assets through an actual reduction in cash outflows, change during the current period.
D) all of the above
E) none of the above