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

Question

a - expense that is recognized in 20A for income tax purposes and in 20 B for financial statement purposes
b - expense that is recognized in 20A for financial statement purposes but will never be deductible for income tax purposes
c - a revenue recognized in 20A for income tax purposes and in 20 B for financial statement purposes
d - all of the above would cause a deferred income tax amount
e - none of the above would cause a deferred income tax amount