Which of the Following Is an Example of a Temporary

Which of the following is an example of a temporary difference which would not result in a deferred tax asset?

A) Allowance method for doubtful accounts is used for accounting purposes while direct write-off is required for tax purposes.
B) Use of sales method of revenue recognition for accounting purposes, and instalment method of revenue recognition for tax purposes.
C) Unrealized loss on short term investment is recognized for accounting purposes during the holding period while the actual loss on date of disposal is used for tax purposes.
D) Estimated loss on disposal of a segment of a business recognized for accounting purposes but reported on the income tax return later on the basis of the actual loss.