Monro Inc Uses the Accrual Method of Accounting

Monro Inc. uses the accrual method of accounting. Here is a reconciliation of Monro's allowance for bad debts for the current year.
Beginning allowance for bad debts $ 61,150
Actual write-offs of accounts receivable during the year (80,000 )
Addition to allowance 88,500
Ending allowance for bad debts $ 69,650
Because of the difference between the GAAP and the tax rules for accounting for bad debts, Monro Inc. has an:

A)  $8,500 permanent excess of book income over taxable income.
B)  $8,500 permanent excess of taxable income over book income.
C)  $8,500 temporary excess of taxable income over book income.
D)  $8,500 temporary excess of book income over taxable income.