Which of the Following Statements About Tax Expense Per Books

Which of the following statements about tax expense per books and tax payable is false?

A) If a corporation has no temporary differences between book income and taxable income, tax expense per books equals tax payable.
B) If a corporation has no permanent differences between book income and taxable income, tax expense per books equals tax payable.
C) Tax expense per books and tax payable are calculated from the same rate schedule.
D) Firms compute total tax expense for financial statement purposes based on book income adjusted for permanent book/tax differences.