Deferral Type Adjustments Occur When Cash for Expenses Is Paid

Deferral type adjustments occur when cash for expenses is paid in advance or cash from income is received in advance. Which of the following will require a deferral type adjustment?
I. Rent paid for in advance
II. Plant and Equipment to be depreciated
III. Rent collected in advance from tenants
IV. Interest is owed to the bank

A) I and III.
B) II and IV.
C) I, II, and III.
D) II, III, and IV.