Hanscom Ventures, Inc. has a membership at the local country club and pays its annual club dues for the current year on December 31st. Board of directors meetings are held at the club and members of management use the club to entertain clients. At the end of the current year, Hanscom books an accrued liability of $1,000 for the December club dues which it expenses on its current year financial statements. 3a: Will the accrual of club dues lead to an originating book-tax difference on the current year financial statements compared to the current year tax return