Which of the Following Temporary Differences Creates a Deferred Tax

Which of the following temporary differences creates a deferred tax liability?

A) Accumulated tax depreciation in excess of book depreciation on a building.
B) Accumulated tax amortization in excess of book amortization on a customer list.
C) Compensation expensed for book purposes but deferred for tax purposes.
D) Both "Accumulated tax depreciation in excess of book depreciation on a building" and "Accumulated tax amortization in excess of book amortization on a customer list" create a deferred tax liability."