The Presentation of the Combination or "Offsetting" of Noncurrent Deferred

The presentation of the combination or "offsetting" of noncurrent deferred tax assets and liabilities is

A) seldom allowed in financial reporting
B) required by FASB because of the close relationship between deferred tax assets and liabilities
C) required by FASB to avoid the detailed analysis necessary for more refined classification methods
D) all of the above