Which of the following statements are correct?

Which of the following statements are correct? 



I. Tax loss carrybacks result in deferred tax assets.
II. Tax loss carryforwards result in deferred tax assets.
III. The tax valuation account is used to adjust deferred tax liabilities if it is "more likely than not" that they will not result in increased future taxes.


A. I only
B. II only
C. III only
D. I and II




Answer: B


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