a$)$ Explain the need for intraperiod income tax allocation.

b$)$ Accountants who favor interperiod income tax allocation argue that income taxes are an expense rather than a distribution of earnings. Explain the significance of this argument. Do not explain the definitions of expense or distribution of earnings.

c$)$ Discuss the nature of the deferred income tax accounts and possible classifications in a company$$s balance sheet.

d$)$ Indicate and explain whether each of the following independent situations should be treated as a temporary difference or a permanent difference.