Which of the following are true for start-up companies with no history of profitability? Multiple select question. U.S. GAAP prohibits them from recording valuation allowances until they have a history of profitability. It is common for them to record valuation allowances for a large portion or all of the company's deferred tax assets. It is common for them to have large tax benefits recognized in the income statement in the firm's early years. It is common for them to have no tax benefit recognized in the income statement in the firm's early years