In $2023,$ OCC Corp. made a charitable donation of $$100,000$ to the International Rescue

Committee $($a qualifying charity$).$ For the year, OCC reported taxable income of $$1,200,000$

after deducting the charitable contributions of $$100,000,$ before deducting its $$20,000$ dividends

received deduction, and before deducting its $$40,000$ NOL carryover from last year.

$16.$ What amount of the $$400,000$ donation is OCC allowed to deduct for tax purposes in

$2023,$ what is the carryover to $2024,$ and when does the carryover expire?

$17.$ Assume that in $2024,$ OCC did not make any charitable donations and that it is allowed to

deduct its full charitable contribution carryover, if any, from $2023.$ What book$-$tax difference

associated with the charitable contributions will OCC report in $2024?$