Which of the Following Statements About Uncertain Tax Position Disclosures

Which of the following statements about uncertain tax position disclosures is false?

A) ASC 740 requires a company to disclose the amount of unrecognized tax benefits for each country in which it files a tax return
B) ASC 740 requires a company to disclose the aggregate amount of unrecognized tax benefits, separated between U.S., state and local, and international tax positions
C) ASC 740 requires a company to disclose the aggregate amount of unrecognized tax benefits without separation between U.S., state and local, and international tax positions
D) None of these