A Temporary Difference Is Caused by

A temporary difference is caused by

A) inconsistencies between items that are taxable or tax deductible on the tax return versus items that are considered revenues or expenses on the income statement.
B) inconsistencies between items that are taxable or tax deductible on the income statement versus items that are considered revenues or expenses on the tax return.
C) not properly matching revenues and expenses on the income statement.
D) items that are never taxable or never deductible on the tax return versus items that considered revenues and expenses on the income statement.
E) both a and d are correct.