A temporary difference exists when the carrying amount of an item in the financial statements differs from its tax base, which impacts the taxable amount in the future.

A. In this case, the interest revenue of 210 has already been recognized in the financial statements, but will be taxed when received in cash, creating a difference in timing.

B. This situation also represents a temporary difference, as the interest expense of 75 has been accrued but will be tax-deductible only when paid in cash, indicating a difference in timing.

C. In this example, there is no difference between the carrying amount of the loan payable (550) and its tax base, as neither will impact taxable income.

D. Here, there is a difference in the amount of the expense that has been recognized versus the amount that has been deducted for tax purposes, resulting in a temporary difference.

Therefore, the option that would NOT lead to a temporary difference is C. A loan payable has a carrying amount of 550. The repayment of the loan will have no tax consequences.. This is not a temporary difference because there is no difference between the carrying amount and the tax base, and there is no difference in timing of recognition for financial reporting and tax purposes.