How are deferred tax assets and liabilities and deferred income treated in net working capital?

CFA Level II Equities
#1

Hi Does anyone know if following should be included in net working capital calculation for FCFF?

  1. Deferred Tax and liabilities

  2. other investments included in Current assets below cash & cash equivalents

  3. Deferred income

please help a fellow candidate out! Your help will be much appreciated! Thanks