Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Deferred tax liabilities should be treated as equity when:
Option A:they are not expected to reverse.
Option B:the timing of tax payments is uncertain.
Option C:the amount of tax payments is uncertain.

Answer: A