With Regard to Deferred Tax Items, a Company Must Disclose

With regard to deferred tax items, a company must disclose all of the following except ________.

A) the amount and expiration of carryforwards for net operating losses and unused tax credits
B) the amount of the valuation allowance or any change in valuation allowance
C) the individual components of all significant deferred tax assets and deferred tax liabilities
D) All of the above must be disclosed.