A publishing firm contributed $$250,000$ to support some philanthropic projects. The firm immediately expensed that amount in its income statement for the current fiscal year. According to applicable tax legislation such contributions are not tax$-$deductible. Which of the following statements is most likely correct $?$

A$.$

A deferred tax asset arises, as taxable income is greater than accounting profit.

B$.$

A temporary difference of $$250,000$ gives rise to a deferred tax liability.

C$.$

The treatment of $$250,000$ for accounting and tax purposes represents a permanent difference