下列是小丽同学列举的一些光学知识实例，其中应用光的折射现象的是（　　）

A．渔民用鱼叉叉前方水中的鱼时，将鱼叉对准稍低于看到的鱼的位置

B．木工为了检查木的椤看上去是否直，用一只眼睛沿着椤的方向看过去

C．河边的树木和房屋等在水中的倒影

D．黑板不能磨得太光滑

Which of the following statements regarding differences in taxable and pretax income is TRUE Differences in taxable and pretax income that:（）

A. result in deferred taxes are called permanent differences.  

B. increase or reduce the effective tax rate are called temporary differences.  

C. result in deferred taxes are called temporary differences.