All of the Following Are Procedures for the Computation of Deferred

All of the following are procedures for the computation of deferred income taxes except to

A) identify the types and amounts of existing temporary differences.
B) measure the total deferred tax liability for taxable temporary differences.
C) measure the total deferred tax asset for deductible temporary differences and operating loss carrybacks.
D) All of these are procedures in computing deferred income taxes.