When a phased-in change in rates is scheduled to occur in the future years in which a temporary difference is expected to reverse, the _________blank.

A. currently enacted tax rate is multiplied by the temporary amounts reversing in each of those years and the total is the deferred tax liability or asset.

B. differences between the currently enacted rate and the future tax rates are multiplied by the temporary amounts reversing in each of those years and the difference is the deferred tax liability or asset.

C. specific tax rates of each future year are multiplied by the temporary amounts reversing in each of those years and the total is the deferred tax liability or asset.

D. specific tax rates of each future year are multiplied by the temporary amounts reversing in each of those years to determine the change in the deferred tax liability or asset.