$3.$ Which of the following statements is true?

A$)$ A deductible temporary difference results in future taxable income being higher than

accounting income.

B$)$ A deductible temporary difference results in future taxable income being less than

accounting income.

C$)$ A deductible temporary difference refers to the amount of income tax payable in the current

year.

D$)$ A deductible temporary difference results from an event affecting accounting and taxable

income in the same periods.

E$)$ None of the above.