B$12$ Corporation is currently in the sixth year of its existence $(2023).$ In $20182022,$ it reported the following income and $($losses$)($before net operating loss carryovers or carrybacks$).$

$2018$ $ $(71,000)$

$2019(30,500)$

$202060,500$

$2021141,500$

$2022(225,500)$

$2023301,000$

Required:

What is B$12\text{'}$s $2023$ taxable income after the NOL deduction $($assume it does not elect to forgo any carrybacks, if applicable$)?$

What is its $2023$ book$$tax difference associated with its NOL? Is it favorable or unfavorable? Is it permanent or temporary?