Which of the Following Cases Would Cause the Tax Liability

Which of the following cases would cause the tax liability to be greater than tax expense?

A) Receipt of cash for rent prior to the period in which services are performed.
B) Income from long-term construction contracts using the percentage-of-completion approach for financial accounting and the completed-contract approach for income taxes.
C) Installment sale income recognized for financial purposes at the time of sale and when cash is collected for taxes.
D) Accelerated depreciation for taxes and straight-line depreciation for income taxes.