Jill is the CFO of PorTech, Inc. PorTech's tax advisers have recommended two tax planning ideas that will each provide $5 million of current-year cash tax savings. One idea is based on a timing difference and is expected to reverse in full 10 years in the future. The other idea creates a permanent difference that will never reverse. a.) Dtermine whether these ideas will allow PorTech to reduce its reported book income tax expense for the current year. b.) Illustrate in a table or timeline your preferences for one planning strategy over the other. Which idea will you recommend?