3 The following is the abstract from Alpha's Statement of Financial position. Using the following this table, identify type of difference (taxable temporary, deductible temporary, or permanent), and determine if the difference creates a DTA (differed tax assets) or a DTL (differed tax liability) Assets Depreciable Tax Base Carrying Value Type of Result Difference 80.000 90,000 equipment Research and 50,000 development Accounts 20.000 18.500 receivable Municipal bond 5.000 5.000 interest Dividend 1.000.000 1,000,000 receivable Liabilities Customer 0 10.000 advance Warranty 0 5.000 liability Officers' life 0 0 insurance Note payable 30.000 30.000 Interest paid 0