In 2020, US Sys Corporation received $257,000 in death benefits after its CEO (a key employee) died (it included this amount in book income). For book purposes, US Sys also expensed life insurance premiums for other key employees in the amount of $27,000. In addition, for book purposes, it expensed $17,000 of business meals expenditures. What is the total booktax difference associated with these items? Is it favorable or unfavorable? What amount of the booktax difference is temporary and what amount is permanent?