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D is corrent because temporary differences arise when revenue or expense transactions are included in the computation of income for financial statement purposes in one period and taxable income in a different period. Deferred taxes arise because temporary differences cause income tax expense based on pretax accounting income to be different than the actual tax liability based on taxable income. Since permanent differences do not affect other periods, deferred tax treatment is not appropriate for such differences.
A is incorrect. Temporary differences arise when revenue or expense transactions are included in the computation of income for financial statement purposes in one period and taxable income in a different period. Deferred taxes arise because temporary differences cause income tax expense based on pretax accounting income to be different than the actual tax liability based on taxable income. Since permanent differences do not affect other periods, deferred tax treatment is not appropriate for such differences.   
A is incorrect. Temporary differences arise when revenue or expense transactions are included in the computation of income for financial statement purposes in one period and taxable income in a different period. Deferred taxes arise because temporary differences cause income tax expense based on pretax accounting income to be different than the actual tax liability based on taxable income. Since permanent differences do not affect other periods, deferred tax treatment is not appropriate for such differences.   
C is incorrect. Temporary differences arise when revenue or expense transactions are included in the computation of income for financial statement purposes in one period and taxable income in a different period. Deferred taxes arise because temporary differences cause income tax expense based on pretax accounting income to be different than the actual tax liability based on taxable income. Since permanent differences do not affect other periods, deferred tax treatment is not appropriate for such differences.