Which of the Following Statements Concerning the Classification of Deferred

Which of the following statements concerning the classification of deferred tax assets and liabilities is false?

A) A deferred tax asset is classified as noncurrent if the company expects the future tax benefit to be received more than 12 months from the balance sheet date.
B) A deferred tax asset related to a bad debt reserve is classified as noncurrent if the company expects the bad debt to be charged off more than 12 months from the balance sheet date.
C) A deferred tax asset related to a bad debt reserve is classified as current if the related accounts receivable is classified as a current asset.
D) A deferred tax asset related to inventory capitalization is classified as noncurrent if the company uses a FIFO accounting method and the inventory to which the deferred tax asset relates will not be treated as sold within 12 months from the balance sheet datE.A deferred tax asset is classified based on the classification of the asset to which it relates.Accounts receivable is treated as a current asset.