In its first year of operations $(2020),$ a company reported the following data:

a$.$ $$45,000$ received in advance; For GAAP purposes, this was correctly recorded as Unearned Revenue. The

performance obligation will be satisfied equally over the next three years $(2021,2022,2023).$

b$.$ Installment sales of $$20,000$ in $2020.$ It is expected that $$10,000$ will be received in $2021$ and $$10,000$ in $2022.$

c$.$ Book depreciation of $$15,000,$ and tax depreciation of $$40,000.$ Expected to reverse in the following way:

i$.2021$:$$3,000$

ii$.2022$:$$6,000$

iii. $2023$: $$7,000$

iv$.2024$: $$9,000$

d$.$ $$7,000$ in tax exempt interest from municipal bonds

e$.$ Litigation accrual of $$10,000.$ Expected to be paid in $2021.$

g$.$ Pretax financial income: $$120,000$

h$.$ Tax rate for $2020-2022$: $35\%,$ tax rate for $2023-2024$: $40\%$

Identify the above items $($a$-$e$)$ as a permanent difference, FDA, or FTA.

a$.$

b$.$

c$.$

d$.$

e$.$