A temporary difference arises due to

A) a difference in the amount of the deferred tax assets and the deferred tax liabilities

B) a difference between the amounts of the accounting expenses and the tax deductions of a company which will never be reversed

C) a difference between the amounts of the accounting expenses and the tax deductions of a company which will be reversed in future periods

D) the timing difference between the end of the financial year and when the income tax payable is paid