Which of the following are operating deferred tax assets or deferred tax liabilities? I. Non-deductible intangibles. II. Tax loss carry-forwards. III. Accelerated depreciation. IV. Pension and postretirement benefits. V. Warranty reserves. a) I, II, and IV. b) III and V. c) I, III, and V. d) II, IV, and V. e) I, II, III, IV, and V