Which of the Following Is Not a True Statement Regarding

Which of the following is not a true statement regarding comprehensive income tax allocation?

A) Tax allocation is made necessary by the timing differences between when an item reaches the income statement and when it appears on the tax return.
B) The difference between the income tax expense and the income tax liability numbers appears on the income statement.
C) When timing differences arise, tax allocation must take place, despite the possibility of relevant circumstantial differences.
D) Permanent differences between financial statements and tax returns are not subject to the allocation process.