Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which of the following items is least likely to be included in the permanent differences?
Option A:Income or expense items not allowed by tax legislation.
Option B:Tax credits for some expenditures that directly reduce taxes.
Option C:Tax loss carry forward.

Answer: C