Accrual Basis For Financial Reporting Purposes 545882

Which of the following is a temporary difference classified as a revenue or gain that is taxable after it is recognized in financial income?

a) Subscriptions received in advance.

b) Interest received on a municipal obligation.

c) Prepaid rent received in advance.

d) Sales accounted for on the accrual basis for financial reporting purposes and on the cash basis for tax purposes.