Which of the Following Is Not True Regarding a Subsidiary's

Multiple Choice

Which of the following is not true regarding a subsidiary's tax loss carryovers in an acquisition?

A) ​The resulting deferred tax asset should be considered when determining the amount of goodwill.
B) ​The parent will always be able to use a portion of the tax loss carryovers in the current period.
C) ​A valuation allowance should be provided if it is probable the benefit will not be used.
D) ​The resulting deferred tax asset should be separated into current and noncurrent components.