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

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

a) An expense that is recognized in 2015 for income tax purposes and in 2016 for financial statement purposes.

b) Interest income from municipal bonds that is recognized in 2015 for financial statement purposes but is tax exempt for income tax purposes.

c) A revenue is recognized in 2015 for income tax purposes and in 2016 for financial statement purposes.

d) None of the above situations would cause a deferred income tax amount.