Which of the following differences would result in future taxable amounts?

a. Expenses or losses that are tax deductible after they are recognized in financial income.

b. Revenues or gains that are taxable after they are recognized in financial income.

c. Expenses or losses that are tax deductible before they are recognized in financial income.

d. Both (a) and (b) will result in future taxable amounts.

e. Both (b) and (c) will result in future taxable amounts