Hank is reviewing the financial statements of his employer, Globex Corp., to identify items that may result in deferred income taxes. Globex reports under IFRS. Which of the following will result in a taxable temporary difference for Globex?

Question 18 options:

a)	The net book value of Globexs property, plant, and equipment is $900,000 and its undepreciated capital cost (UCC) is $1,200,000.

b)	Globex paid $8,000 in warranty claims in the year and has a warranty liability of $43,000.

c)	Globex has lease liabilities of $400,000 and deducted payments of $56,000 for tax purposes.

d)	Globex has deferred development costs (an asset) with a carrying cost of $85,000 on its statement of financial position and for tax, payments are expensed when incurred.