Which of the following situations will not cause a deferred income tax amount to be recorded?

A) An expense that is recognized in 20A for income tax purposes and in 20B for financial statement purposes.

B) An expense that is recognized in 20A for financial statement purposes but never will be deductible for income tax purposes.

C) A revenue is recognized in 20A for income tax purposes and in 20B for financial statement purposes.

D) All of the above situations would cause a deferred income tax amount.