Hot, Inc.'s primary competitor is Cold, Inc. When comparing its deferred tax assets and liabilities with Cold's, which of the following benchmarking activities should Hot undertake? Oa. Ignore deferred tax assets and habilities and focus on overall effective tax rate. Ob. Ignore all tax information other than the current tax expense. Oc. Compare raw dollar amounts of deferred tax assets and liabilities. Od. Scale the deferred tax assets and liabilities by total sales or total assets.