Which of the following items would not result in a deferred tax asset for financial reporting purposes?

Select one:

a. Six-month payment for a prepaid internet plan, recognized as a prepaid expense for GAAP purposes, but deductible when paid for tax purposes.

b. Advances from customers received for services to be performed in the future are deferred for GAAP, but are taxable when collected.

c. Bad debts are estimated and expensed at the time of sale for GAAP purposes, but are deducted when the account is formally written off for tax purposes.

d. Costs related to a potential product recall are accrued for GAAP purposes, but are not deductible for tax purposes unless costs are actually incurred and paid.