Which of the following statements best describes the disclosure of a company's deferred tax assets and liabilities?

A. All four categories of deferred tax accounts (current deferred tax assets and liabilities and noncurrent deferred tax assets and liabilities) must be separately disclosed in the balance sheet.

B. The four categories of deferred tax accounts can be netted and disclosed as one aggregate amount on the balance sheet.

C. Current deferred tax assets and liabilities and noncurrent deferred tax assets and liabilities can always be netted on the balance sheet.

D. Current deferred tax accounts and noncurrent deferred tax accounts can be netted on the balance sheet only if they arise in the same tax jurisdiction.