Future Income Taxes Are Caused by Which of the Following

Multiple Choice

Future Income taxes are caused by which of the following?

A) A company's inability to pay income tax due in a particular tax year.
B) Accounting errors.
C) The fact that the value of one country's currency relative to that of another can change over time.
D) Differences in IFRS and ITA rules pertaining to when revenue and expenses should be recognized.