An example of a temporary difference is

Multiple choice question.

warranty expense since actual warranty expenditures are expensed for book purposes, but are accrued when the product is sold for tax purposes.

rent revenue received in advance since these amounts are taxed when received for tax purposes but are recorded as liabilities for book purposes.

bad debt as the direct write$-$off method may be used for book purposes but tax rules follow the allowance method.

amortization of goodwill in most situations.