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Which of the following items is not a permanent book - tax difference? Multiple Choice Tax - exempt life insurance proceeds Accrued vacation pay liability

Which of the following items is not a permanent book-tax difference?
Multiple Choice
Tax-exempt life insurance proceeds
Accrued vacation pay liability not paid within the first two and a half months of the next tax year
Nondeductible meals expense
Excess tax benefits from the exercise of NQO's
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