Which of the Following Statements Is True

Which of the following statements is true?

A) ASC 740 focuses on the income tax expense or benefit on the income statement.
B) ASC 740 focuses on the balances in the deferred tax assets and liabilities on the balance sheet.
C) ASC 740 focuses on the income taxes paid or refunded in the Statement of Cash Flows.
D) ASC 740 focuses on the computation of a company's effective tax rate in the income tax note to the financial statements.