Discuss the ramifications of each of the following independent situations under the 2018 Tax Reform as it relates to the 12/31/2018 financial statements prepared by each respective corporation: On 12/31/2017, Corporation ABC was carrying a deferred tax asset of $800 million on its balance sheet, due to an accumulation of net operating losses (NOLS). On 12/31/2017, Corporation JKL was carrying a deferred tax asset of $800 million on its balance sheet, due to booking unearned revenue. C. On 12/31/2017, Corporation XYZ was carrying a deferred tax liability of $800 million on its balance sheet, due to differences in book/tax depreciation