In 2020, Bass Corp. made a qualified donation of $12,000; net income before the contribution was $75,000. A donation of $3,000 was made in 2021; net income before contributions was $90,000.

Compute any required Schedule M-1 adjustments, indicating whether temporary or permanent. Include the appropriate line of Schedule M-1 for each adjustment.\

Hint - remember the 10% limitation to taxable income before the contribution.