Deferral Type Adjustments Occur When Cash for Expenses Is Paid

Multiple Choice

Deferral type adjustments occur when cash for expenses is paid in advance or cash from incomes is pre-collected. How many of the following will require a deferral type adjustment?
Rent paid for in advance
Buildings to be depreciated
Rent collected in advance from tenants
Interest is owed to the bank

A) 1
B) 2
C) 3
D) 4