Which of the following statements about tax deferrals is FALSE()

A. Income tax paid can include payments or refunds for other years.

B. A deferred tax liability is expected to result in future cash outflow.

C. Taxes payable are determined by pretax income and the tax rate.

可行性研究报告给出的结论是项目不可行，则该咨询报告的质量( )。

A．可能是优秀的

B．值得怀疑

C．肯定是优秀的

D．肯定不佳