Which of following would NOT lead to the recognition of a deferred tax asset or liability at the end of the current year?

Two years ago, a company made an investment in a subsidiary. The carrying amount of the investment becomes different from their tax base. No special exceptions exist.

Last year, a company acquired office furniture with an estimated useful life of 15 years. For accounting purposes, the furniture is depreciated using a diminishing balance method, resulting in a decreasing charge over the useful life and more depreciation in the early years. For tax purposes, the equipment is depreciated using a straight-line method of depreciation.

During the period, a company acquired another company. As a result of this business combination, the only adjustment needed to be recognized was goodwill. Under local tax legislation, goodwill is not deductible for tax purposes.

A company has been loss-making for three years. In accordance with local tax legislation, unused tax losses can be carried forward for two years. The company has taxable temporary differences against which the losses can be used and the availability of taxable profits in the next two years is probable.