Which of the following represents a taxable temporary difference?

- Advance payments of 900 for subscription services received in advanced for services to be provided in future years. Subscriptions are taxed on receipt.

- An entity receives a non-taxable government grant of 1,000, of which 700 is deferred income that would be recognized in future years for accounting purposes.

- A product warranty liability is recognized for accounting purposes for 500, but deductible for tax purposes when settled.

- An entity has incurred development costs of 2,000. The costs were fully deductible for tax purposes in that period. The costs were recognized as an intangible asset for book purposes and the balance, net of amortization, was 1,600 at period end.