12. Which of the following items require separate disclosure as components of deferred tax expense? Adjustments of DTA and DTL accounts for the effects of enacted changes in tax rates yes yes Adjustment of a DTA valuation account due to a change in judgment about future realizability of the DTA Adjustments of DTA and DTL accounts for a change in the discount rate used to estimate future taxes yes Benefits of loss carryforwards yes yes a. no b. no no no no c. d. yes yes yes yes yes yes yes yes e. no no