If a company has a net operating loss in the current period, which of the following is not true?

	A.	The DTA resulting from the NOL is equal to the NOL x tax rate
	B.	The loss may offset a maximum of 80% of taxable income in each future year, indefinitely.
	C.	80% of any resulting deferred tax asset may be used to offset any future year with taxable income.
	D.	Both a & c