Which of the Following Is the Most Common Cause of a Difference

Which of the following is the most common cause of a difference in income tax expense and income tax payable?

A) Income tax expense and income tax payable should be the same amount.
B) The most common cause is the use of the installment method for the tax return and immediate recognition of income for the income statement.
C) The most common cause is the use of accelerated depreciation for the tax return and straight-line depreciation for the income statement.
D) The most common cause is the use of direct write-off for the tax return and the allowance method for uncollectible receivables for the income statement.