can you help me rephrase this - American Eagle Outfitters (AEO) follows ASC 740, Income Taxes, for calculating income taxes using the asset and liability method. This approach involves recognizing deferred tax assets and liabilities based on the differences between the carrying amounts of assets and liabilities in the financial statements and their tax base values. AEO assesses income tax positions as per ASC 740, which entails the recognition and measurement of tax positions based on their technical merits and likelihood of being upheld. The calculation of deferred tax assets and liabilities, as well as the determination of tax benefits from uncertain positions and the need for valuation allowances, requires the use of estimates and assumptions