Under IFRS, a Deferred Tax Asset for Stock Options

Multiple Choice

Under IFRS, a deferred tax asset for stock options:

A) Is created for the cumulative amount of the fair value of the options the company has recorded for compensation expense.
B) Is the portion of the options' intrinsic value earned to date times the tax rate.
C) Is the tax rate times the amount of compensation.
D) Isn't created if the award is "in the money;" that is, it has intrinsic value.