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. 2b: On December 31st of the current year, will book carrying value or tax basis in the software be higher (choose the best answer)