Monro Inc Uses the Accrual Method of Accounting

Monro Inc. uses the accrual method of accounting. Here is a reconciliation of Monro's allowance for bad debts for the current year. Because of the difference between the GAAP and the tax rules for accounting for bad debts, Monro Inc. has an:

A) $8,500 permanent excess of book income over taxable income.
B) $8,500 permanent excess of taxable income over book income.
C) $8,500 temporary excess of taxable income over book income.
D) $8,500 temporary excess of book income over taxable income.