Below is a list of scenarios creating deferred tax assets and deferred tax liabilities. How many of them would create deferred tax assets?

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I. Straight$-$Line Depreciation $($tax depreciation is accelerated faster than straight$-$line$).$

II$.$ Prepaid Rent Expense $($tax is due when cash is paid for the expense$)$

III. Unrealized Gains on trading securities $($tax is due when securities are sold$)$

IV$.$ Bad Debt Expense under the allowance method $($tax is due when write$-$offs are made$)$

V$.$ Unearned Revenue $($tax is due when cash is received$)$

Group of answer choices

Exactly one would be classified as a DTA

Exactly three would be classified as DTAs

Exactly two would be classified as DTAs

Exactly four would be classified as DTAs

All five would be classified as DTAs