Dalmatian Corporation acquired intellectual property in $2023$ and expensed amortization of $$101,000$ on its financial statements, which were prepared according to GAAP. For Federal income tax purposes, Dalmatian deducted $$131,000.$ How much of a temporary difference, if any, would Dalmatian Corporation report on Part III of Schedule M$3$ for $2023?$

a$.$ $$232,000$

b$.$ $$131,000$

c$.$ $$30,000$

d$.$ $$0$

e$.$ $$101,000$