For the eleven scenarios listed below are items that are treated differently for accounting purposes than they are for tax purposes. Indicate whether the items are permanent differences or reversible differences. For reversible differences, indicate whether they will create deferred tax assets or deferred tax liabilities. a) Investments accounted for by the equity method (investment income exceeds dividends received) b) Advance rental receipts c) Membership costs for executives at a local golf club d) Estimated future warranty costs e) Excess of pension contributions over pension expense f) Expenses incurred in obtaining tax-exempt revenue g) Instalment sales h) Excess CCA over accounting depreciation i) Long-term construction contracts j) Premiums paid on life insurance of officers (company is the beneficiary) k) Penalty assessed by CRA for late submission of income tax return