All of the following involve a temporary difference for purposes of income tax allocation except?

A) ?revenues or gains that are included in pretax financial income prior to the time they are included in taxable income.
B) ?expenses or losses that are deducted to compute taxable income prior to the time they are deducted to compute pretax financial income.
C) ?revenues or gains that are included in taxable income prior to the time they are included in pretax financial income.
D) ?deductions that are allowed for income tax purposes but that do not qualify as expenses under generally accepted accounting principles.

D