a company paid in the current year rent in advance for the next two years. in its accounting income the rent expanse will be recognized over the next 2 years. for the tax purpose the rent is deductibale when paid . this situation would require which of the follwing:

as it permanent difference , no defeered tax asset or liability should be created

creating a deffered tax asset

the above situation doesnt create any difference btween accounting and taxable income

creating a deffered tax liability