Under IFRS, which of the following statements regarding deferred income taxes is true?

Question 15 options:

a)	The tax basis of a lawsuit accrual is the estimated amount of the settlement/judgment.

b)	For a lessee, the tax basis of both the lease liability and leased right-of-use asset is nil.

c)	The accounting basis of a loss carryforward is the amount of the non-capital loss that may be carried forward.

d)	The tax basis of a warranty liability is the amount recorded on the statement of financial position.