Interperiod Tax Allocation Results in a Deferred Tax Liability from

Interperiod tax allocation results in a deferred tax liability from

A) an income item partially recognized for financial purposes but fully recognized for tax purposes in any one year.
B) the amount of deferred tax consequences attributed to temporary differences that result in net deductible amounts in future years.
C) an income item fully recognized for tax and financial purposes in any one year.
D) the amount of deferred tax consequences attributed to temporary differences that result in net taxable amounts in future years.