Which of the following book-tax basis differences results in a deductible temporary difference?
a) Book basis of a fixed asset exceeds its tax basis.
b) Book basis of a pension-related liability exceeds its tax basis.
c) Prepayment of income included on the tax return but not on the income statement (the transaction is recorded as a liability on the balance sheet).
d) All of the above result in a deductible temporary difference.
e) Both (b) and (c) result in a deductible temporary difference.