In this year, US Sys Corporation received $$250,000$ in death benefits after its CEO $($a key employee$)$ died $($it included this amount in book income$).$ For book purposes, US Sys also expensed life insurance premiums for other key employees in the amount of $$20,000.$ In addition, for book purposes, it expensed $$10,000$ of business meals expenditures $($all from restaurants$).$

What is the total book$-$tax difference associated with these items?

Is it favorable or unfavorable?

What amount of the book$-$tax difference is temporary and what amount is permanent?