A) Revenue that is included in the tax return before it is included in pre-tax accounting income. B) Gain that is included in the tax return before it is included in pre-tax accounting income. C) Expense that is included in the tax return after it is included in pre-tax accounting income. D) Loss that is included in the tax return after it is included in pre-tax accounting income. E) Expense that is included in the tax return before it is included in pre-tax accounting income