Indicate whether the following items will result in permanent tax differences (PD) or temporary tax differences. For TD, further indicate whether they will create deferred tax assets (DTA) or deferred tax liabilities (DTL).

ONLY IF TD, Indicate Indicate whether PD whether DTA or TDor DTL Income from Investments accounted for by the equity 1. |method. 2. Rent received in advance (this year). 3. Fines charged by the government for polluting 4. Estimated future warranty costs. Excess of cash contributions to pension fund over accrued pension expense. 5. 6. |Income received from municipal bonds. Expenses incurred in obtaining tax-exempt revenue. R Premiums paid on the life insurance of key officers 8. (company is the beneficiary). 9. Excess of accounting depreciation over tax depreciation. 10. Allowance recorded for doubtful accounts