单项选择题

1. Which statement is correct? 
A、A deductible temporary difference results in future taxable income being higher than accounting income.
B、A deductible temporary difference results in future taxable income being less than accounting income.
C、A deductible temporary difference refers to the amount of income tax payable in the current year.
D、A deductible temporary difference results from an event affecting accounting and taxable income in the same periods.