Listed below are five independent situations. For each situation indicate (by letter) whether it will create (A) a deferred tax asset, (L) a deferred tax liability, or (N) neither. 
Definitions:
Working Memory Capacity
The amount of information a person can hold and manipulate in their working memory at one time.
Mental Processes
are activities of the mind involved in thinking, understanding, learning, and remembering.
Executive Control Functions
Cognitive processes including planning, working memory, attention, problem solving, verbal reasoning, inhibition, mental flexibility, task switching, and initiation and monitoring of actions.
Practical Intelligence
A form of intelligence related to the ability to solve everyday problems by utilizing experience-based knowledge.
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