The horizontal dimension in the VALS framework is ________

Ashley Company paid $150,000, plus a 6% commission and $4,000 in closing costs for a property. The property included land appraised at $87,500, land improvements appraised at $35,000, and a building appraised at $52,500. What should be the allocation of this property's costs in the company's accounting records?

A) Land $75,000; Land Improvements, $30,000; Building, $45,000. B) Land $75,000; Land Improvements, $30,800; Building, $46,200. C) Land $81,500; Land Improvements, $32,600; Building, $48,900. D) Land $79,500; Land Improvements, $32,600; Building, $47,700. E) Land $87,500; Land Improvements; $35,000; Building; $52,500.

Taxable amounts are temporary differences that

a. require the recording of a deferred tax liability b. decrease taxable income in future years c. require the recording of a deferred tax asset d. increase pretax financial income in future years