Golf Corp. (GC), a calendar-year accrual-method corporation, held its directors meeting on December 15, 2016. During the meeting the board of directors authorized GC to pay a $75,000 charitable contribution to the World Golf Foundation, a qualifying charity.

a/ GC actually pays the $75,000 contribution on April 10, 2017.What book-tax difference will it report associated with the contribution in 2016 (assume the 10 percent limitation does not apply)? Is it favorable or unfavorable? Is it permanent or temporary?

b/GC actually pays half of this contribution on April 20, 2017, andthe remaining half on May 15, 2017.What book-tax difference will GC report in 2017 (assuming the 10 percent limitation does not apply)? Is it favorable or unfavorable?