For the following 14 items please indicate whether it is a permanent or temporary difference and whether it creates a deferred tax asset (DTA) or deferred tax liability (DTL)

	Permanent (P) or Temporary Difference (T)	DTA or DTL
Municipal Bond Interest
First Year Additional Depreciation
Warranty accruals
Public Company executive compensation in excess of $1 million
Government imposed penalties and fines
Reserve for doubtful account receivables
Entertainment expenses
Capital losses
Limitation on corporate interest expense
Meal expenses
Net Operating Losses
Amortization of goodwill (assume book and tax basis are the same)
Foreign Derived Intangible Income (FDII) special deduction
General Business Credit for increasing research activities