An accrual-basis C corporation that prepared its financial statements based on GAAP recorded $800,000 of bad debt expense. The total amount of bad debts that actually became worthless was $930,000. In respect to bad debt expense, what type of disclosure should the corporation show on Schedule M-3?A. A permanent bad debt expense difference of $130,000.B. A temporary difference in which book deductions exceed tax deductions by $130,000.C. A temporary difference in which tax deductions exceed book deductions by $130,000.D. No difference between bad debt expense per income statement and deduction per tax return.