Which of the following scenarios would give rise to a deferred tax asset

Group of answer choices

None of the above.

A company uses the straight-line method to depreciate assets for financial statement purposes and MACRS (an accelerate method) for IRS purposes. (Assume it is the first year of the asset's use).

A company recognizes the first year of revenue on a construction project using the Percentage-of-Completion method for financial statement purposes and under the Completed-Contract method for IRS purposes.

A company receives rental revenue in a advance.