Listed below are items that are commonly accounted for differently for financial reporting purposes than they are for tax purposes. 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) _____ Warranty expenses are accrued when the sale is made, but cannot be deducted until the work is actually performed. (b) _____ Accelerated depreciation is used for tax purposes, and the straight-line depreciation method is used for financial reporting purposes, for some equipment. (c) _____ A landlord collects some rents in advance. Rents received are taxable in the period when they are received. (d) ______ An SEC fine related to financial reporting irregularities