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D is corrent. ASC Topic 274 specifically addresses the presentation of estimated income taxes on the excess of the estimated current values of assets over their tax bases in the statement of financial condition. This statement requires that the estimated income taxes should be presented between liabilities and net worth in the statement of financial condition.
A is incorrect.   ASC Topic 274 specifically addresses the presentation of estimated income taxes on the excess of the estimated current values of assets over their tax bases in the statement of financial condition. This statement requires that the estimated income taxes should be presented between liabilities and net worth in the statement of financial condition. 
B is incorrect.  ASC Topic 274 specifically addresses the presentation of estimated income taxes on the excess of the estimated current values of assets over their tax bases in the statement of financial condition. This statement requires that the estimated income taxes should be presented between liabilities and net worth in the statement of financial condition.
B is incorrect.  ASC Topic 274 specifically addresses the presentation of estimated income taxes on the excess of the estimated current values of assets over their tax bases in the statement of financial condition. This statement requires that the estimated income taxes should be presented between liabilities and net worth in the statement of financial condition.