O Both Permanent Differences and Temporary Differences O Only Temporary Differences D Question 15 Recognizing a valuation allowance for a deferred tax asset requires that a company O pass a recognition threshold, after assuming that it will be audited by taxing authorities. O consider all positive and negative information in determining the need for a valuation allowance. O take an aggressive approach in its tax planning O consider only the positive information in determining the need for a valuation allowance. No new data to save. Last checked at 9:20pm Sub