When assessing realizability of deferred tax assets, management must consider positive and negative evidence. Which of the following would be considered negative evidence?

Group of answer choices

a strong earnings history exclusive of the loss that created the future deductible amount

taxable income in prior carryback year(s) if carryback is permitted under the tax law

existing contracts or firm sales backlog

a carryback or carryforward period that is so brief it could limit realization of tax benefits