Which of the Following Will Result in a Deferred Tax

Which of the following will result in a deferred tax liability?

A) A net operating loss carryover.
B) Reporting an unrealized gain for a trading security.
C) Reporting an unrealized gain for an available-for-sale security.
D) Reporting an expected loss on from a lawsuit in the income statement, when it cannot be reported on the tax return until it is actually incurred.