Interperiod Income Tax Allocation Is Based on the Assumption That

Interperiod income tax allocation is based on the assumption that

A) permanent differences ultimately reverse and require interperiod tax allocation
B) permanent differences do not have deferred tax consequences
C) total income tax expense should be apportioned among numerous line items on the income statement
D) the amount of income tax expense reported on the income statement should be the same as the income tax obligation on the corporation's income tax return