Listed below are six independent sources of deferred income tax. For each item, indicate whether the deferred income tax account from this source alone would be a debit or a credit.

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Item a. Accelerated amortization (CCA) for income tax and straight-line depreciation for accounting b. Estimated warranty costs: cash basis for income tax and accrual basis for accounting c. Sales revenue when payment is deferred: cash basis for tax purposes but recognized on delivery for accounting d. Development costs: cash basis for income tax and capitalization and amortization for accounting e. Unrealized loss: loss recognized only on later disposal of the asset for income tax but market value (LCM) recognized for accounting f. Rent revenue collected in advance: cash basis for income tax, accrual basis for accounting Debit or Credit