For each item below, indicate whether it involves: (1) A temporary difference that will result in future deductible amounts and, therefore, will usually give rise to a deferred income tax asset. (2) A temporary difference that will result in future taxable amounts and, therefore, will usually give rise to a deferred income tax liability. (3) A permanent difference. Use the appropriate number to indicate your answer for each. (a)____ Estimated losses on pending lawsuits and claims are accrued for books. These losses are tax deductible in the period(s) when related liabilities are settled. (b)____ Interest is received on an investment in tax-exempt municipal obligations. (c ) ___ Installment sales of investments are accounted for by the accrual method for financial reporting purposes and the installment method for tax purposes. (d) ___ Costs of guarantees and warranties are estimated and accrued for financial reporting purposes. (e)____ For some assets, straight-line depreciation is used for both financial reporting and tax purposes, but the assets' lives are shorter for tax purposes.