A company records the following two transactions: Ⅰ. $ 300 000 of rental revenue is received in advance on a two-year lease. It is taxed on a cash basis, but deferred for accounting purposes. Ⅱ. $500 000 of installment sales. No payments are required for one year after which collections will be made on an equal basis over 12 months and taxed on a cash basis. The entire sale and related profit will he recognized for financial reporting purposes in the year of sale. Which of the above transactions will most likely give rise to a deferred tax liability on the balance sheet（）

A. Ⅰ only.

B. Ⅱ only.

C. Both Ⅰ and Ⅱ.

在棉纱的生产过程中，棉纱的生产成本包括（）

A.耗费的棉花价值

B.磨损的机器设备价值

C.工人劳动力价值

D.工人创造的剩余价值