If Losses Are to Be Carried Forward the Amount Is

If losses are to be carried forward the amount is

A) Multiplied by the expected future tax rate and is entered as a liability
B) Entered in its entirety as a deferred tax liability
C) Entered in its entirety as a prepaid tax under current assets
D) Entered in its entirety as an extraordinary gain
E) Multiplied by the expected future tax rate and entered as an asset