BKG Inc. has some financial transactions occurring in 2021 that result in future taxable amounts. Which of the following item results in future taxable amounts?

a)	$25,000 of interest received by BKG from municipal bonds.

b)	$72,000 of salaries and wages that are recorded by BKG as an expense in 2021 but not paid until 2022.

c)	$19,00 of prepaid rent that is paid by BKG to another entity in 2021 but will be used in 2022.

d)	$95,000 of subscription magazine revenue that is received in 2021 by BKG and relates to magazines shipped to customers in 2022.