The Presentation of the Combination or "Offsetting" of Noncurrent Deferred

The presentation of the combination or "offsetting" of noncurrent deferred tax assets and liabilities is

A) not permitted by the FASB because of the separate identification principle.
B) not permitted by the FASB because of the close relationship between deferred tax assets and liabilities.
C) required by the FASB to avoid the detailed analysis necessary for more refined classification methods.
D) required by the FASB because of the close relationship between deferred tax assets and liabilities.