urrent Attempt in Progress

Which of the following temporary differences results in a future taxable amount?

Subscriptions received in advance.

Sales accounted for on the accrual basis for financial reporting purposes and on the installment $($cash$)$ basis for tax purposes.

Estimated liabilities felated to discontinued operations or restructurings.

Credit loss expense recognized using the current expected credit loss $($CECL$)$ method for financial reporting purposes: direct write$-$off method used for tax purposes.

Attempts: $0$ of $2$ used $$