Which of the Following Is an Example of a Temporary

Which of the following is an example of a temporary difference, which could result in a deferred tax asset?

A) Use of straight-line depreciation for accounting purposes and an accelerated rate for income tax purposes
B) Prepayments of expenses in year of payment; recognition of expense for accounting purposes occurs in a later year.
C) Gain on disposal of an asset when included in taxable income before it is included in pre-tax accounting income
D) Gross margin on instalment sales is recognized for accounting purposes before it is included in taxable income in the income tax return