Deferred Tax Would Normally Arise from Which of the Following

Multiple Choice

Deferred tax would normally arise from which of the following situations?

A) When a company pays income tax quarterly versus yearly
B) When a company pays off all of its debts at the end of the year
C) When a company makes a different choice for its tax return versus its book net income
D) When a company withholds income tax from its employees' payroll