Which of the following items is not a permanent book/tax difference?

Name: Which of the following items is not a permanent book/tax difference?
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Tax-exempt life insurance proceeds, domestic production activities deduction, and non-deductible meals and entertainment expense are all permanent book/tax differences. However, accrued vacation pay liability not paid within the first 2½ months of the next tax year is a temporary book/tax difference as it will eventually reverse when the liability is paid.

Which of the Following Items Is Not a Permanent Book/tax