Deitle Incorporated manufactures small appliances. This year, Deitle capitalized $$3,679,000$ indirect costs to inventory for book purposes and $$3,865,000$ indirect costs to inventory for tax purposes. The consequence of the different accounting methods is a $$186,000$:

Multiple Choice

Permanent unfavorable book$/$tax difference

Permanent favorable book$/$tax difference

Temporary unfavorable book$/$tax difference

Temporary favorable book$/$tax difference