Which of the given statements describe permanent book/tax difference?
A. Expense which is reported on this year's income statement but is reduced on next year's tax return
B. Revenue item which is included in current year taxable income but is not reported on income statement until next year
C. Expense which is never reducible.
D. Revenue item which is reported on this year's income statement but will not be comprised in taxable income until indefinite future year.