Which of the following items would result in a deferred tax liability for financial reporting purposes?

	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.	b and c