Which of the Following Statements Concerning the Classification of Deferred

Which of the following statements concerning the classification of deferred tax assets and liabilities is false?

A) A deferred tax asset is classified as noncurrent if the company expects the future tax benefit to be received more than 12 months from the balance sheet date.
B) A deferred tax asset related to a bad debt reserve is classified as noncurrent if the company expects the bad debt to be charged off more than 12 months from the balance sheet date.
C) A deferred tax asset related to a bad debt reserve is classified as current if the related accounts receivable is classified as a current asset.
D) A deferred tax asset related to inventory capitalization is classified as noncurrent if the company uses a FIFO accounting method and the inventory to which the deferred tax asset relates will not be treated as sold within 12 months from the balance sheet date.