Husker Corp., a calendar year accrual basis taxpayer, has income and expenses for its fiscal year ended December $31,2023,$ recorded under Generally Accepted Accounting Principles $($GAAP$)$ as shown below. In addition, a review of Husker's books and records reveals the following:

a$)$ During the year, Husker expensed for book purposes $$30,000$ meals and $$15,000$ Super Bowl Tickets relating to meetings with clients.

b$)$ During December, Husker received $$150,000$ prepaid interest from a customer. The interest relates to the next calendar year, and Husker recorded it as prepaid interest. Other interest income received for the current year totaled $$75,000.$

c$)$ On $\frac{11}{30}$ Husker received $$15,000$ to provide services to a client. Husker provided $\frac{1}{3}$ of the services during the month of December. The remaining services were provided during the next year. Husker recorded $$10,000$ as unearned revenue from this transaction.

d$)$ During January of the current year, Husker was sued by an employee for a workrelated accident. The suit has gone to court, and Husker Corp. was ordered by the court to pay $$75,000.$ Husker recorded a contingent liability $($and related book expense$)$ reflecting the company's liability from the suit to be paid March ${31}^{st},2024.$

e$)$ During the current year, Husker was fined $$60,000$ for a zoning violation. This fine was paid and expensed for book purposes in the current year.

f$)$ During the year, Husker received Municipal Bond interest totaling $$7,000.$

g$)$ Husker uses the reserve method to record bad debt expense for book purposes. During the year, Husker recorded bad debt expense of $$42,000$ and actual write$-$offs totaled $$58,000.$

For each item above, identify the amount of any book$-$tax difference in the current tax year and indicate whether it is permanent or temporary, whether the difference is favorable or unfavorable, and calculate the DTA$/($DTL$),$ if applicable. If there is no book$-$tax difference please indicate with N$/$A Assume a $21\%$ tax rate.

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