Income tax accounting methods and financial accounting methods differ in many ways. Which of the following are likely to create permanent differences between taxable income and financial $($or book$)$ income of a single, accrual$-$method business entity?

A$.$ Accrual of estimated warranty liabilities

B$.$ Accrual of current year estimated bad debts

C$.$ The accrual of start up costs

D$.$ Payment of valid meals and entertainment expenses

E$.$ None of the above create permanent book$-$tax differences