Income Before Taxes for Financial Reporting Usually Differs from Taxable

Income before taxes for financial reporting usually differs from taxable income reported to tax authorities.Which of the following is/are not true?

A) Some of the differences may arise because of permanent differences (items that affect income for financial reporting but never affect taxable income, or vice versa) .
B) Some of the differences may arise because of temporary differences (items that affect income for financial reporting in a different period than for tax reporting) .
C) The difference between income tax expense and income tax payable represents the tax effects of temporary differences: either the firm will receive future benefits (deferred tax assets) or it must pay future taxes (deferred tax liabilities) .
D) U.S.GAAP and IFRS require firms to measure income tax expense based on the taxes assessed on the firm by income tax authorities.
E) all of the above