Which of the following items is not considered evidence in determining if a valuation allowance is necessary?

Question

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A valuation allowance is considered when there's doubt about the ability to realize deferred tax assets. Items A, B, and C are direct indicators of the ability or inability to realize such assets. However, the potential implementation of a tax strategy that harms future profitability (D) does not directly relate to evidence of the need for a valuation allowance, as it is speculative and not a direct indicator of future taxable income realization.

Which of the Following Items Is Not Considered Evidence in Determining