An Example of a "Deductible Amount" Occurs When

An example of a "deductible amount" occurs when:

A) A gain on instalment sales is recognized for tax purposes as the receivable is collected, but was earlier recognized for accounting purposes when the sale was made.
B) Accelerated depreciation is used for tax purposes but straight-line depreciation is used for accounting purposes.
C) Product warranty costs recognized for tax purposes as the warranty conditions are met but recognized for accounting purposes earlier on the accrual basis.
D) Expenses are recognized more quickly for taxes than for accounting purposes.