Hardy Corp. is a C-corp which sells a paint protection coating for use on automobiles. To promote its product the company issues a lifetime warranty for each automobile to which the coating has been applied. For its first year of operation Hardy Corp. files its tax return showing actual warranty expense of $150,000. But its Financial Statements, prepared using GAAP, reflect an expense based on an addition to an account named "Reserve for Warranty Claims" of $210,000. a) (5 Points). If a book/tax difference is reflected on the tax return, how and where would that difference be shown?