Saw this in another thread, and I think the answer A is wrong, because taxable temporary difference is DTL. So the answer should be B. Can anyone confirm?
Taxable temporary differences would most likely arise when:
a) the carrying amount of a Liabilty exceeds its tax base
b) the carrying amount of an asset exceeds its tax base
c) the carrying amount of an asset s less than its tax base
According to the notes, tax based (tax reporting) of a liability < carrying value (financial reporting) = pay more tax now on income statement, you will pay less later. So, answer A creates DTA.