A taxable temporary difference arises when the carrying amount of an asset or liability in the financial statements is higher than its tax basis, which is the amount that would be deductible for tax purposes. Let's analyze each option:

A. This scenario represents a deductible temporary difference because the asset is impaired for book purposes, reducing its carrying amount below the tax base.

B. This is a taxable temporary difference, as the trade receivables and revenue are recognized for book purposes, but will only be taxed when the cash is received, creating a difference in the timing of income recognition.

C. This is also a taxable temporary difference, since the inventory write-off for book purposes reduces the carrying amount while the tax basis remains higher.

D. This choice does not represent a taxable temporary difference, as the expense is accrued for book purposes but will only be deductible for tax purposes when paid, again differing timing of expense recognition.

Therefore, the choice that represents a taxable temporary difference is B. Trade receivables and revenue have been recorded in the accounting books for 800. The related revenue will be taxed on a cash basis.