Compute ABC Corp.$\text{'}$s $2023$ taxable income given the following information relating to its current$-$year activities.

Gross profit from inventory sales of $$400,000($no book$-$tax differences$).$

Dividends ABC received from a $10$ percent$-$owned corporation of $$50,000.$

Expenses with no book tax differences and other than DRD and charitable contribution $(CC)$ are $$200,000($no book$-$tax differences$).$

The allowance for bad debts is $$10,000.$ Bad debts written off are $$5,000.$

Federal income tax expense for book purposes is $$80,000.$

Book depreciation is $$50,000.$ MACRS depreciation is $$80,000.$

Cash charitable contributions paid by the corporation to a qualified charity are $$30,000$

Provide the book$-$tax adjustments and the taxable income. Indicate whether the adjustments are temporary or permanent in the column provided.