Golf Corp. $($GC$),$ a calendar$-$year accrual$-$method corporation, held its directors$$ meeting on

December $15$ of year $1.$ During the meeting, the board of directors authorized GC to pay a

$$75,000$ charitable contribution to the World Golf Foundation, a qualifying charity.

$13.$ If GC actually pays $$50,000$ of this contribution on January $15$ of year $2$ and the

remaining $$25,000$ on or before April $15$ of year $2,$ what book$-$tax difference will it report

associated with the contribution in year $1($assume the income limit does not apply$)?$

$14.$ Assuming the same facts as in part $($a$),$ what book$-$tax difference will GC report in year $2$

$($assume the income limit does not apply$)?$

$15.$ If GC actually pays $$50,000$ of this contribution on January $15$ of year $2$ and the

remaining $$25,000$ on May $15$ of year $2,$ what book$-$tax difference will it report associated

with the contribution in year $1($assume the income limit does not apply$)?$