Which of the following represents a taxable temporary difference?

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.

An entity has incurred development costs which were fully deductible for

tax purposes in that period. The costs were recognized as an intangible

asset for book purposes.

A product warranty liability is recognized for accounting putposes for $500,$

but deductible for tax purposes on a cash basis.

Receipt of advance payments of $900$ for subscription services to be

provided in future years. Subscriptions are taxed on a cash basis.