Which of the following statements is false concerning a corporation's reconciliation of income per books with income per return? Prepaid rental income creates a temporary difference between book income and taxable income, and therefore would be added back to or subtracted from book income to arrive at taxable income. O Depreciandoleductions cne, create a temporary difference between book income and taxable income, and therefore would be added bikt to or subtracted from book income to arrive at taxable income. A provision for state income dat deductible for tax purposes creating a permanent difference between book income and becable income. and therefore would be added back to book income to arrive at taxable income. O Municipal bond inforest income creates a permanent difference between book income and taxable income, and therefore would be subtrarred from book income to arrive at taxable income