The Use of a Deferred Tax Asset Account Is Subject

The use of a Deferred Tax Asset account is subject to all of the following restrictions, except

A) if the future taxable income is not probable, the deferred tax asset account will be removed.
B) the deferred tax asset account is regularly reviewed.
C) when conditions change a previously unrecognized deferred tax asset account may be recognized.
D) the allowance method for recognizing the deferred tax asset account is the required standard.