Which of the following is not true (false) regarding the tax provision?

	A.	The tax provision represents the income tax expense that is presented on the book financial statements shown on the annual report.
	B.	The tax provision represents the income tax expense that is reported on Form 1120 of the corporation's tax return.
	C.	The components of the tax provision include the "current" and "deferred" portions.
	D.	All of the above statements are correct.