Assume Maple Corp. has just completed the third year of its existence (year 3). The table below indicates Maples ending book inventory for each year and the additional 263A costs (UNICAP) it was required to include in its ending inventory. Maple immediately expensed these costs for book purposes. In year 2, Maple sold all of its year 1 ending inventory, and in year 3 it sold all of its year 2 ending inventory. What book-tax difference associated with its inventory did Maple report in year 2 and year 3? (Enter a favorable difference as a positive and an unfavorable difference as a negative)

Please provide a step-by-step explanation so I can figure out what I'm doing wrong.

	Year 1	Year 2	Year 3
Ending book inventory	$2,400,000	$2,700,000	$2,040,000
Additional 263A costs	60,000	68,000	40,000
Ending tax inventory	$2,460,000	$2,768,000	$2,080,000