Which of the Following Is True About Intraperiod Tax Allocation

Which of the following is true about intraperiod tax allocation?

A) It arises because certain revenue and expense items appear in the income statement either before or after they are included in the tax return.
B) It is required for the cumulative effect of accounting changes but not for prior period adjustments.
C) Its purpose is to allocate income tax expense evenly over a number of accounting periods.
D) Its purpose is to relate the income tax expense to the items which affect the amount of tax.