Which of the Following Statements Best Describes the ASC 740

Which of the following statements best describes the ASC 740 process for evaluating a company's uncertain tax positions?

A) ASC 740 requires a company to complete a two-step analysis every time it evaluates its uncertain tax positions.
B) ASC 740 requires a company to complete step 2 (measurement) in its evaluation of its uncertain tax positions only if it is more-likely-than-not that that its tax position will be sustained on its merits (recognition) .
C) ASC 740 allows a company to take into account the probability of audit by a tax authority in step 1 (measurement) in its evaluation of its uncertain tax positions.
D) ASC 740 allows a company to record a tax benefit from an uncertain tax position only if it is probable the benefit will be sustained on audit by a tax authority.