What is meant by a permanent book$-$tax difference?

Multiple Choice

This refers to financial income that is never taxable or a financial expense that is never deductible and thus gives rise to a permanent difference

This refers to a deferred tax asset or liability that is created and that takes so long to reverse $($at least $10$ years$)$ that it is deemed $$permanent$$

This refers to a situation where a company is guaranteed to pay the same tax rate permanently

This refers to when a tax law is written and is deemed established and permanent such as accelerated deprecation