Time left $0$:$18$:$38$

A major distinction between temporary and permanent differences is

a$.$ permanent differences are not representative of acceptable accounting practice.

b$.$ temporary differences occur frequently, whereas permanent differences occur only once.

c$.$ once an item is determined to be a temporary difference, it maintains that status; however, a permanent difference can change in status with the passage of time.

$$ d$.$ temporary differences reverse themselves in subsequent accounting periods, whereas permanent differences do not reverse.