A$-1$ Company had pretax GAAP income of $$90,000$ for the tax year ended December $31.$ a$.$ Determine taxable income given the following separate situations.

Excess accelerated depreciation for tax purposes, $$9,000$

Unrealized holding gain on securities accounted for under FV$-$NI$,$ $$3,600$

Unrealized holding loss on securities accounted for under FV$-$NI$,$ $$3,600$

Rental receipts received in advance, $$54,000$

Litigation contingency accrual, $$18,000$

Six$-$month prepaid rent deposit, $$21,600$ b$.$ Label each of the following items in part a as one of the following:

GAAP revenue before taxable revenue

Taxable revenue before GAAP revenue

GAAP expense before taxable expense

Taxable expense before GAAP expense