B12 Corporation is currently in the sixth year of its existence (2022). In 2017-2021, it reported the following income and (losses) (before net operating loss carryovers or carrybacks). 2017 2018 2019 2020 2021 2022 $ (73,000) (31,500) 61,500 144,500 (226,500) 303,000 Required: a. What is 812's 2022 taxable income after the NOL deduction (assume it does not elect to forgo any carrybacks, if applicable)? b. What is its 2022 book-tax difference associated with its NOL? Is it favorable or unfavorable? Is it permanent or temporary?