Under the Comprehensive Deferred Interperiod Method of Tax Allocation, Deferred

Under the comprehensive deferred interperiod method of tax allocation, deferred taxes are determined on the basis of

A) Tax rates in effect when the timing differences originate without adjustment for subsequent changes in tax rates
B) Tax rates expected to be in effect when the items giving rise to the timing differences reverse themselves
C) Net valuations of assets or liabilities
D) Averages determined on an industry-by-industry basis