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After successfully creating a hard link called bar to the ordinary file foo, foo is deleted from the filesystem. Which of the following describes the resulting situation?
Deferred Tax Assets
Future tax benefits obtained due to deductible temporary differences and carryforwards, recognized in financial accounting.
Book Income Tax Expense
The income tax expense reported in the financial statements, calculated based on the accounting income before taxes.
Temporary Difference
Differences between the carrying amount of an asset or liability in the balance sheet and its tax base that will result in taxable or deductible amounts in the future.
Taxable Income
Income subject to tax, computed by deducting allowable deductions from gross income.
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