manasib

On page 385 CFAI SS9, It says:

A company's income tax expense or tax benefit in case of a recovery appears on its income statement and is an

aggregate of its income tax payable (or recoverable in case of a tax benefit)
+ any changes in deffered tax assets and liabilities.

With regards to this even B makes sense to me. However this can potentially be wrong as in Errate website said (In solution 3 (p. A-18), C is correct. Change asset to liability (2nd line) and liability to
asset (3rd line))

Problem is how to tacke this type of question in exams