Which of the following circumstances creates a deferred tax asset (can be deducted in future for tax purposes)?

Group of answer choices

a. Semi-annual interest earned from municipal bonds

b. Life insurance proceeds received by the company upon the death of the CEO

c. Accrued warranty expenses --deducted from financial income this year although actual repairs will occur in future years

d. Sales of property by the installment method: revenue is recognized in year of sale for financial accounting but not until the year collected for tax accounting