B$12$ Corporation is currently in the sixth year of its existence $(2023).$ In $2018-2022,$ it reported the following income and

$($losses$)($before net operating loss carryovers or carrybacks$).$

Required:

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

applicable$)?$

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

temporary?