Which Statement Is Correct

Which statement is correct?

A) Undepreciated capital cost (UCC) is the net carrying amount of an asset or asset class for tax purposes.
B) A deductible temporary difference is a temporary difference that results in future taxable income being more than accounting income.
C) A terminal loss is the tax loss arising from the sale of an asset for proceeds above its undepreciated capital cost.
D) Recaptured depreciation is the taxable income recorded for the reversal of previous capital cost allowance when the sale proceeds of an asset are less than its undepreciated capital cost.