The financial statements of Caesar Inc. include an amount for interest receivable of 10,000. The related interest revenue will be taxed on a cash basis. What is the tax base of the interest receivable and what temporary difference arises?

a. a tax base of 10,000 and no resulting temporary difference

b. a tax base of zero and a taxable temporary difference of 10,000

c. a tax base of zero and a deductible temporary difference of 10,000

d. a tax base of 10,000 and a taxable temporary difference of 10,000