WCC Corp. has a $100,000 net operating loss carryover into 2019. Assume that it reported $75,000 of taxable income in 2019 (before the net operating loss deduction) and $30,000 of taxable income in 2020 (before the net operating loss deduction). 

a. What is WCC’s taxable income in 2019 and 2020 (after the net operating loss deduction), assuming the $100,000 NOL carryover originated in 2016?
b. What is WCC’s taxable income in 2019 and 2020 (after the net operating loss deduction), assuming the $100,000 NOL carryover originated in 2018?
c. Assume the same facts as in part (b), what is WCC’s book-tax difference associated with the NOL in 2019 and in 2020 and identify the book tax difference for each year as permanent or temporary?