Which of the Following Statements Does Not Correctly Describe Required

Which of the following statements does not correctly describe required income tax disclosures in the notes to the financial statements?

A) The statutory tax rate and the effective tax rate are disclosed.
B) The sources that created deferred tax assets and deferred tax liabilities is a required disclosure.
C) The effective tax rate applicable to firms in the same industry is a required disclosure.
D) The expiration date of net operating loss carryforwards must be discloseD.