Which of the Following Statements Regarding Book-Tax Differences Is True

Which of the following statements regarding book-tax differences is true?

A) Corporations are not required to report book-tax differences on their income tax returns.
B) Corporations will eventually recognize the same amount of income for book and tax purposes for income-related temporary book-tax differences.
C) Income excludable for tax purposes usually creates a temporary book-tax difference.
D) None of these is truE.Temporary book-tax differences will eventually reverse; if a difference is favorable one year, it will be unfavorable in another.