Current GAAP Requires Which of the Following Tax Allocation Approaches

Current GAAP requires which of the following tax allocation approaches and methods? $\begin{array}{lll}& \text { Approach}& \text { Method}\\\text { I. } & \text { partial } & \text { asset/liability } \\\text { II. } & \text { comprehensive } & \text { deferred } \\\text { III. } & \text { comprehensive } & \text { asset/liability } \\\text { IV. } & \text { partial } & \text { deferred }\end{array}$

A) I
B) II
C) III
D) IV