Listed below are items that are treated differently for accounting purposes than they are for tax purposes. Indicate first whether the items are permanent differences or temporary differences. ONLY IF an item is a temporary difference, further indicate if it creates a deferred tax liability or a deferred tax asset. Unless mentioned specifically, each item represents the accounting treatment. Arrange your answer in a table with the following columns and put an X in the appropriate place. Item Name Permanent Difference Only if a Temporary Difference Deferred Tax Asset Deferred Tax Liability a) Income from investments accounted for by the equity method. b) Fine paid for polluting the environment. c) Excess of annual contribution made to pension fund over annual pension expense recorded. d) Sales revenue recorded on installment basis for tax purposes but accrual basis for accounting purposes. e) Revenue recognized under percentage of completion method