In the current year, Corporation Tozier spent $400,000 in software development costs to create software for its own internal use. Corporation Tozier operates only within the United States. According to ASC 350-40-25-2 software development costs are capitalized and amortized for book purposes over their estimated useful life (ten years for these particular costs). Assume that book amortizes $20,000 of the costs in the current year. 2d: Will the originating book-tax difference, if any arises, be favorable or unfavorable