Which of the following is an accurate statement regarding tax reporting issues pertaining to other comprehensive income items?

A$.$ The individual components of other comprehensive income must be reported on a net of tax basis.

B$.$ The income tax expense or benefit for each other comprehensive income component must be disclosed on the face of

the financial statements that these components appear.

C$.$ The individual components of other comprehensive income may be either reported on a before tax basis with an

aggregate tax amount reported after these items or individually on a net of tax basis.

D$.$ The income tax expense or benefit for each other comprehensive income component must be disclosed in the

footnotes to the financial statements.