Which of the Following Statements Describes a Permanent Book/tax Difference

Which of the following statements describes a permanent book/tax difference?

A) An expense reported on the current income statement but deducted on next year's tax return
B) A revenue item included in current taxable income but not reported on the income statement until next year
C) An expense that is never deductible
D) A revenue item reported on the current income statement but not included in taxable income until an indefinite future year