Listed (A) below are items that are treated differently for accounting purposes than they are for tax purposes. Which items are temporary differences that will create deferred tax assets. [Click all that apply]:

A. Investments accounted for by the equity method.

B. Advance rental receipts.

C. Fine for polluting.

D. Estimated future warranty costs.

E. Excess of contributions over pension expense.

F. Expenses incurred in obtaining tax-exempt revenue.

G. Installment sales.

H. Excess tax depreciation over accounting depreciation.

I. Long-term construction contracts.

J. Premiums paid on life insurance of officers (company is the beneficiary).