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

Select one:

a.

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

b.

Revenue or gains that are taxable before they are recognized in financial income

c.

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

d.

Revenues or gains that are recognized in financial income but are never recognized as revenue or gain for tax purposes

e.

Expenses or losses that are deducted from financial income but never deductible for tax purpose