Interperiod Tax Allocation Would Not Be Required When

Interperiod tax allocation would not be required when

A) costs are written off in the year of the expenditure for tax purposes but capitalized for accounting purposes.
B) statutory (or percentage) depletion exceeds cost depletion for the period.
C) different methods of revenue recognition arise for tax purposes and accounting purposes.
D) different depreciable lives are used for machinery for tax and accounting purposes.