Which of the following would result in the recognition of deferred tax liabilities?

Select one:

A.

All are correct

B.

Purchase of a fixed asset, which allows for 100% tax-deduction in the year of purchase

C.

Payment of a non-deductible expenditure

D.

Recognition of an allowance for doubtful debts, which would only become tax-deductible when the debt has been proved to be bad