Which of the following would never require reporting deferred tax assets or deferred tax liabilities?

Question

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Deferred tax assets and deferred tax liabilities arise from temporary differences between book and tax accounting methods. Life insurance premiums for the payer's benefit do not create temporary differences and therefore would not require reporting of deferred tax assets or liabilities. Option A, B, and D could create temporary differences and require reporting of deferred tax assets or liabilities.

Which of the Following Would Never Require Reporting Deferred Tax