Unless a Company Has a Legal Right of Set-Off,AASB 112

Unless a company has a legal right of set-off,AASB 112 Income Taxes,requires disclosure of all of the following information for deferred tax statement of financial position items:
I The amount of deferred tax assets recognised.
II The amount of the deferred tax liabilities recognised.
III The net amount of the deferred tax assets and liabilities recognised.
IV The amount of the deferred tax asset relating to tax losses.

A) I,II and IV only
B) I,II and III only
C) III and IV only
D) IV only.