Which of the following circumstances would result in deferred tax asset for the current year?

A. Non-cash expenses that are deductible this year and recognized in book income next year.

B. Non-cash expenses that are recognized in book income his year and deductible next year.

C. Non-cash revenues that are recognized in book income this year and taxable next year.

D. Non-cash revenues that are recognized in book income this year but are not subject to taxation.