Which of the following temporary differences creates a current deferred tax liability?

Question

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Unearned revenue creates a temporary difference when it is recognized for tax purposes before it is recognized for financial reporting purposes. This creates a current deferred tax liability because the tax will be paid on the revenue once it is recognized for financial reporting purposes. 
None of the other choices create a temporary difference that results in a deferred tax liability. Accumulated depreciation (choice A) creates a temporary difference that results in a deferred tax asset, while accumulated amortization (choice B) and deferred compensation (choice D) create temporary differences that result in deferred tax liabilities, but neither of these are current liabilities.

Which of the Following Temporary Differences Creates a Current Deferred