Listed below is a group of temporary differences. For each item, identify if it leads to a deferred tax asset (DTA) or a deferred tax liability (DTL).

1. Accrued of a loss contingency; tax deductible when paid.

2. Prepaid rent; tax deductible when paid

3. Warranty expenses estimated for financial reporting purposes; deductible for tax purposes when paid

4. Unrealized loss from recording investments at fair value; tax deductible when investments are sold

5. Advance rent receipts on an operating lease; taxable when received

6. Straight-line depreciation for financial reporting; accelerated depreciation for tax purposes

7. Accrued bond expense; tax deductible when paid

8. Online newspaper subscription revenue taxable when received; recognized for financial reporting when the online newspaper is provided