Which of the following is true about intraperiod tax allocation?

A. It is required for discontinued operations but not for prior period adjustments.

B. Its purpose is to relate the income tax expense to the items that give rise to the amount of income tax provision.

C. Its purpose is to allocate income tax expense evenly over a number of accounting periods.

D. It arises because certain revenue and expense items appear in the income statement either before or after they are included in the tax return.