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

A- existing contracts or firm sales backlog

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

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

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