For each of the following independent items, indicate whether the item creates a temporary difference (T) or permanent difference (P) between financial income and taxable income. For each temporary difference, indicate whether the item is a future taxable amount (FTA) or future deductible amount (FDA), and whether an item would create a deferred tax asset (DTA) or deferred tax liability (DTL). For each permanent difference, indicate whether the item is nontaxable (NT) or nondeductible (ND).

a) Tax depreciation in excess of book depreciation, $150,000

b) Excess of income on installment sales over income reportable for taxpurposes, $130,000

c) Premium payment for life insurance policy on president, $95,000

d) Rent collected in advance of period earned, $75,000

e) Warranty provision accrued in advance of period paid, $40,000

f) Interest revenue received on municipal bonds, $30,000