Imperial Construction Inc. (IC) issued 1,000 nonqualified stock options (NQOs) to its employees on January 1,2018 , with an estimated value of $5 per option. The options vest (accrue) for four years (beginning in 2018). Each option allows the holder to purchase one share of stock at $10. On January 1,2022 , employees exercised 1,000 options as IC's stock price reached $15. What is the amount of the book-tax difference in 2022 associated with the stock options? Is it favorable or unfavorable? Is it temporary or permanent