If a Country's Accounting Income Does Not Differ Significantly from Its

If a country's accounting income does not differ significantly from its taxable income,one would reasonably expect:

A) extreme conservatism on the part of accountants.
B) a significant amount of Deferred Taxes on the Balance Sheet.
C) that the use of LIFO would be more prevalent.
D) extreme conservatism on the part of accountants as well as increased use of LIFO.