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B is corrent because interperiod tax allocation is the adjustment process that reflects tax expense based on pretax accounting income where the tax expense is different from taxes paid. Unearned service contract revenue creates a temporary difference as it would be included in income for tax purposes but would not be recognized in pretax accounting income as revenue until it is earned.
A is incorrect as municipal bond interest is never included in taxable income and thus represents a permanent difference. No allocation is required for permanent differences.
C is incorrect as percentage depletion in excess of cost depletion will never be recognized on the books and thus represents a permanent difference. Allocation is not required for such differences.
D is incorrect as the officers life insurance premium is a nondeductible item for tax purposes and thus is considered a permanent difference. No allocation is required for permanent differences.