Income Tax Allocation Procedures Are Not Appropriate When

Income tax allocation procedures are not appropriate when

A) An extraordinary loss will cause the amount of income tax expense to be less than the tax on ordinary net income
B) An extraordinary gain will cause the amount of income tax expense to be greater than the tax on ordinary net income
C) Differences between net income for tax purposes and financial reporting occur because tax laws and financial accounting principles do not concur on the items to be recognized as revenue and expense
D) Differences between net income for tax purposes and financial reporting occur that will not reverse.