Which of the Following Would Result in a Change in Operating

Which of the following would result in a change in operating deferred-tax assets or liabilities?
I.State income taxes.
II.Changes in goodwill.
III.Accrued self-insurance liabilities.
IV.Accelerated inventory deduction.

A) I and II only.
B) I,III,and IV only.
C) II,III,and IV only.
D) III and IV only.