Disclosure Related to Tax Loss Carry Forwards and Carry Backs

Disclosure related to tax loss carry forwards and carry backs include all of the following except:

A) Current tax benefit from tax loss carry backs and carry forwards should be segregated between continuing operations, discontinued operations and extraordinary items.
B) There should be disclosure of the amount of unrecognized tax losses.
C) Disclosure of the expiry date of unrecognized tax losses.
D) Whether a Valuation Allowance account was used.