Listed below are 10 causes of temporary differences. For each of them, indicate (by Letter) whether it will create future deductible (D) or future taxable amounts (T). 3. 1. Accrual of loss contingency, tax deductible when paid. 2. Newspaper subscriptions; taxable when received, recognized for financial reporting when performance obligations are met. | Prepaid rent, tax deductible when paid. 4. Accrued bond interest expense, tax-deductible when paid. 5. Prepaid insurance, tax deductible when paid. Unrealized loss from recording investments at fair value; tax deductible when the investments are sold. Warranty expense; estimated for financial reporting when products are sold; deducted for tax purposes when paid. Advance rent receipts on an operating lease (as the Lessor), taxable when received. Straight-line depreciation for financial reporting; accelerated depreciation for tax purposes. 10. Accrued expenses for employee pension benefits, tax deductible when subsequent payments are made. o o