$28$

Multiple Choice $3\mathrm{.}33$ points

Which of the following statements about uncertain tax position disclosures is false?

None of the choices are correct.

ASC $740$ requires a company to disclose the amount of unrecognized tax benefits for each country in which it files a tax return.

ASC $740$ requires a company to disclose the aggregate amount of unrecognized tax benefits without separation between U$.$S$,$ state and local, and international tax positions.

ASC $740$ requires a company to disclose the aggregate amount of unrecognized tax benefits, separated between U$.$S$,$ state and local, and international tax positions.