问题
单项选择题
Which of the following statements about temporary and permanent differences in the analysis of income taxes is FALSE（）
A. An example of a permanent difference is tax-exempt interest revenue.
B. Permanent differences are differences in taxable and pretax income that are never reversed.
C. An example of a temporary difference is the proceeds from life insurance on key employees.
答案
参考答案：C
解析：
There is no reason to believe that this represents a temporary difference.