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A is corrent. Per ASC Topic 274, estimated taxes that would be paid if all the assets were converted to cash and all the liabilities were paid should be included with the liabilities. Thus, $120,000 [($1,000,000 – $600,000) x .30] should be provided for estimated income taxes relating to the excess of current values over tax bases.
B is incorrect. Per ASC Topic 274, estimated taxes that would be paid if all the assets were converted to cash and all the liabilities were paid should be included with the liabilities. Thus, $120,000 [($1,000,000 – $600,000) x .30] should be provided for estimated income taxes relating to the excess of current values over tax bases. 
B is incorrect. Per ASC Topic 274, estimated taxes that would be paid if all the assets were converted to cash and all the liabilities were paid should be included with the liabilities. Thus, $120,000 [($1,000,000 – $600,000) x .30] should be provided for estimated income taxes relating to the excess of current values over tax bases. 
D is incorrect. Per ASC Topic 274, estimated taxes that would be paid if all the assets were converted to cash and all the liabilities were paid should be included with the liabilities. Thus, $120,000 [($1,000,000 – $600,000) x .30] should be provided for estimated income taxes relating to the excess of current values over tax bases.