19. Recognition of tax benefits in the loss year due to a loss carryforward requires a. only a note to the financial statements b. the establishment of a deferred tax liability C. the establishment of an income tax refund receivable d. the establishment of a deferred tax asset 20. unrealized holding gain or losses which are recognized as other comprehensive income in stockholder's equity are from securities classified as a. held to maturity b. trading C. available for sale d. all of the above