Clayton Corporation receives $100,000 to provide garbage service for the next four years:

a.	Clayton must recognize income over the four years for both tax and accounting purposes.
b.	Clayton can include the entire $100,000 in income currently for both tax and accounting purposes.
c.	The $100,000 creates a permanent difference between tax and accounting income.
d.	The $100,000 creates a timing difference between tax and accounting income.