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

- An expense that is recognized in 2015 for income tax purposes and in 2016 for financial statement purposes.

- Interest income from municipal bonds that is recognized in 2015 for financial statement purposes but is tax exempt for income tax purposes.

- A revenue is recognized in 2015 for income tax purposes and in 2016 for financial statement purposes.

- None of the above situations would cause a deferred income tax amount.