Which of the following statements explain permanent differences

. Which of the following statements explain permanent differences between tax and financial

accounting?

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         i. Income is recognized in one period for tax and in another period for financial accounting

         ii. Income is recognized for accounting but not for tax purposes.

 iii. Expenses not deductible for tax purposes are deductible for financial accounting.

 iv. An expense is deducted currently for tax but in a later period for financial accounting.

a. ii. only    

b. i. and ii.              

c. i. and iv.             

d. ii. and iii.

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