Which of the Following Arguments Is Supportive of Allocation of Income

Which of the following arguments is supportive of allocation of income taxes?

A) Future predictions of net income are enhanced when income taxes are allocated.
B) Income tax expense computed under interperiod tax allocation is a better predictor of future cash flows than income taxes actually paid.
C) Income tax is not an expense;it is a sharing of profits with government.
D) Income tax expense based on actual payments is more understandable to users than allocated income taxes.