AmStore Inc. sold some of its heavy machinery at a gain. AmStore used the straight$-$line method

for financial accounting depreciation and MACRS for tax cost$-$recovery. If accumulated depreciation

for financial accounting purposes is less than accumulated depreciation for tax reporting purposes,

what is the nature of the book$-$tax difference associated with the gain on the sale?

A$.$ Permanent; favorable

B$.$ Permanent; unfavorable

C$.$ Temporary; favorable

D$.$ Temporary; unfavorable