Which of the Following Statements Is Not Correct

Which of the following statements is not correct?

A) Temporary differences causing taxable income in future periods to be higher than book income in future periods create deferred tax liabilities.
B) Temporary differences causing taxable income in future periods to be lower than book income in future periods create deferred tax assets.
C) A permanent difference results when a revenue enters into the determination of book income in one period but affects taxable income in a different period.
D) A temporary difference causing book income to be less than taxable income when initially recorded is described as an originating difference.