Interperiod tax allocation is required for all of the following situations except

A. installment sales method for tax purposes and accrual method for accounting purposes.

B. warranty expenses that are expensed in the year of sale for accounting purposes but are deductible in the year of payment for tax purposes.

C. MACRS depreciation for tax purposes and straight-line method for accounting purposes.

D. percentage depletion that exceeds cost depletion for the current period.