Identify each of the following items as a Permanent or Timing adjustment and determine the amount and line number of the M-1 entry on a tax return.

a. Books include $4,000 of meal expenses

b. Books include $250,000 of repairs that are capital expenditures for tax purposes.

c. Books include $7,300 of nondeductible business gifts.

d. Books include $36,737 of tax-exempt interest income.

e. Books include federal income tax expense of $42,000.