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

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Tax-exempt life insurance proceeds, nondeductible meals expense, and excess tax benefits from the exercise of NQOs are all examples of permanent differences between book income and taxable income. These items will never be deductible for tax purposes or included in taxable income. However, an accrued vacation pay liability that is not paid within the first two and a half months of the next tax year is a temporary difference because it will eventually be deductible for tax purposes and included in taxable income.

Which of the Following Items Is Not a Permanent Book-Tax