Indicate Whether the Item Will Result in a Deductible Temporary

Indicate whether the item will result in a deductible temporary difference,taxable temporary difference or neither.
$\begin{array}{|l|c|c|c|}\hline& \text { Deductible } & \text { Taxable } & \text { Neither } \\&\text { temporary } & \text { temporary } & \\\text{item}&\text { difference } & \text { difference } & \\\hline \text{Rent revenue collected in advance that is}\\\text{taxable in the year received} & & & \\\hline \text{CCA that exceeds depreciation expense for}\\\text{property, plant, and equipment} & & & \\\hline \text{Membership dues that are not deductible} & & & \\\hline \text{Percentage of completion income that is}\\ \text{taxable only once the contract is complete} & & & \\\hline \text{Dividends received that are not taxable} & & & \\\hline\end{array}$