Which of the following situations will give rise to reporting a deferred tax liability on the balance sheet? L. A revenue is deferred for financial reporting purposes but not for tax purposes. II. A revenue is deferred for tax purposes but not for financial reporting purposes. III. An expense is deferred for financial reporting purposes but not for tax purposes. IV. An expense is deferred for tax purposes but not for financial reporting purposes. A) items I and IV only C) item II only B) items II and III only D) items I and II only