Which of the Following Is Not an Argument That an Advocate

Which of the following is not an argument that an advocate of nonallocation of deferred taxes might use to support his/her position?

A) Income taxes result only from taxable income.
B) Income taxes are an expense of doing business and should be treated the same as other expenses of doing business under accrual accounting.
C) Income taxes are not levied on individual items of income or expense.
D) The current provision for income taxes is a better predictor of future cash flows than is income tax expense that includes deferred taxes.