Which Statement is false?

a. Deferred taxes are the product of temporary differences in the recognition of revenue and expenses for tax and reporting purposes

b. Deferred taxes arise from the use of the same method of depreciation for tax and reporting purposes

c. Deferred taxes arise when taxes actually paid are less than the tax expense reported in the financial statements

d. Temporary differences causing the recognition of deferred taxes may arise from the methods used ti account for items such as depreciation, installment sales, leases, and pensions.