All of the Following Are All Justifications for the Use

All of the following are all justifications for the use of the comprehensive allocation method except for:

A) The matching principle is best served by using the comprehensive allocation method.
B) Proponents say that this provides a more accurate figure than does the comprehensive allocation method.
C) Income tax is an aggregate measure, applied to the overall operations of the company.
D) Proponents say that a future cash flow impact arises from all temporary differences.