1. Which of the following methods has never been and is not currently an approved method for handling GAAP to-TAX differences?
   1. No allocation of GAAP to tax differences across future periods
   2. Allocation across future periods of only depreciation-related GAAP to TAX differences
   3. Allocation across future periods of all GAAP to TAX differences
   4. Allocation across future periods of GAAP to TAXa differences that will reverse in the next 3 to 5 years