Listed Below Are 5 Terms Followed by a List of Phrases

Listed below are 5 terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the most correct term.
-Valuation allowance

A) No tax consequences.
B) Produces future taxable amounts or future deductible amounts.
C) "More likely than not" test.
D) Noncurrent.
E) A "plug" for the net effect of the current tax liability and changes in deferred tax assets and liabilities.