When There Is an Excess of Fair Value Over Cost

When there is an excess of fair value over cost relative to an identifiable asset,

A) ​the recording of a deferred tax liability is required for the excess.
B) ​the recording of a deferred tax liability is necessary for the amount of the tax rate times the excess.
C) no amortization of a deferred tax liability is necessary​
D) ​this excess does not create a deferred tax liability that needs to be recorded.