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.

甲、乙、丙3人共有一辆拖拉机，农闲时往往有几个月搁置不用。乙、丙均想将拖拉机卖掉。甲外出之时，乙、丙两人就协商将拖拉机卖给了丁，卖得价款为甲留下一份，其他由乙、丙各自取走。甲回来后获悉此事，认为乙，丙未经自己同意无权出卖拖拉机。乙、丙认为应该少数服从多数。对此，下列说法正确的有( )。

A．乙、丙的行为侵犯了甲的份额所有权

B．乙、丙的行为侵犯了甲的优先购买权

C．如果丁取得拖拉机并非善意，则甲可以主张该买卖无效

D．若丁善意取得拖拉机的所有权，则乙、丙应赔偿给甲造成的损失