Which of the following statements describes a permanent book/tax difference?

A) An expense reported on the current income statement but deducted on next year's tax return

B) An expense (or loss) is realized for book purposes but never recognized for tax purposes

C) A revenue item reported on the current income statement but not included in taxable income until an indefinite future year

D) A revenue item included in current taxable income but not reported on the income statement until next year