Rationale for interperiod income tax allocation

1) The rationale for interperiod income tax allocation is to
A. adjust income tax expense on the income statement to be in agreement with on the balance sheet
B. recognize a tax asset or liability for the tax consequences of temporary differences that exist at the balance sheet date
C. recognize a distribution of earnings to the taxing agency
D. reconcile the tax consequences of permanent and temporary differences appearing on the current year’s financial statements

2) Interperiod income tax allocation causes

A. tax expense in the income statement to be presented with the the tax
B. on the income statement to equal the amount of income taxes payable for the or minus the change in the deferred tax asset or liability balances for the year.
C. tax expense shown in the income statement to bear a normal relation to the tax liability
D. tax liability shown in the balance sheet to bear a normal relation to the income before tax reported in the income statement