Which of the following provides an example of an outflow of economic benefits associated with the reversal of a taxable temporary difference?

a. receipt of 300 accrued interest receivable, which is taxed on a cash basis

b. payment of 500 accrued expenses that are allowable for tax purposes on a cash basis

c. receipt of 6,000 owed by credit customers; revenue is taxed when recognized as income

d. payment of 900 accrued expenses that were allowable for tax purposes when recognized as an expense for accounting purposes.