Cyber Truck Inc., a calendar year accrual basis taxpayer, did not pay the $44,200 December rent on its commercial office space until January 8. As result, Cyber Truck's accountant made a routine year-end accrual of $44,200 rent expense. Which of the following statements is true?

a. Cyber Truck can deduct the $44,200 expense in the year of payment.

b. Cyber Truck can deduct the $44,200 accrued rent expense.

c. The accrued rent expense results in a permanent book/tax difference.

d. The accrued rent expense results in a temporary book/tax difference.