Which of the Following Is an Example of a Temporary

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

A) Investment losses recognized later for accounting purposes than for tax purposes
B) Rent revenue collected in advance when included in taxable income before it is included in pre-tax accounting income
C) Use of a shorter depreciation period for accounting purposes than is used for income tax purposes
D) Use of straight-line depreciation for accounting purposes and an accelerated rate for income tax purposes