Listed below are several terms and phrases associated with accounting for income taxes. Pair each item from List A with the item from List B (by letter) that is most appropriately associated withit.

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List A List B 1. No tax consequences 2. Originates, then reverses. 3. Revise deferred tax amounts. 4. Operating loss. 5. Future tax effect of prepaid expenses tax a. Deferred tax liability. b. Deferred tax asset C. 2years. d. Current and deferred tax consequence combined. e. Temporary difference. deductible when paid. 6. Loss carryback. 7. Future tax effect of estimated warranty f. Specific tax rates times amounts reversing each year. g. Nontemporary differences. h. When enacted tax rate changes i. Same as related asset or liability. j. "More likely than not" test. expense 8. Valuation allowance. 9. Phased-in change in rates. 10. Balance sheet classifications. 11. Individual tax consequences of financial k. Intraperiod tax allocation statement components 12. Income tax expense I. Negative taxable income.