1. JDog corporation owns stock in Oscar, Inc. JDog received a $25,000 dividend from Oscar, Inc. JDog owns 5 percent of the Oscar, Inc. stock. Oscars net income after tax for the year was $500,000. What temporary book-tax difference associated with the dividend will JDog report for the current year (ignore the dividends received deduction)? (Enter any favorable difference as positive and an unfavorable difference as negative.)

1. JDog corporation owns stock in Oscar, Inc. JDog received a $25,000 dividend from Oscar, Inc. JDog owns 40 percent of the Oscar, Inc. stock. Oscars net income after tax for the year was $500,000. What temporary book-tax difference associated with the dividend will JDog report for the current year (ignore the dividends received deduction)? (Enter any favorable difference as positive and an unfavorable difference as negative.)