D Question 3 1 pts Accounting for income taxes can result in the reporting of deferred taxes as O a current liability O a current asset O a non-current liability. O a contra-asset account D | Question 4 1 pts When a change in the tax rate is enacted into law, its effect on existing deferred income tax accounts should be O handled retroactively in accordance with the guidance related to changes in accounting principles O applied to all temporary or permanent differences that arise prior to the date of the enactment of the tax rate change, but not subsequent to the date of the change. O considered, but it should only be recorded in the accounts if it reduces a deferred tax liability or Increases a deferred tax asset O reported as an adjustment to income tax expense in the period of c