Magnolia Inc. purchased equipment for $10,000. Several years later, the company sold the equipment for $8,000. On the date of the sale, Magnolia had a balance of $3,000 in the financial accounting (book) accumulated depreciation account associated with the equipment. For tax purposes, the company deducted $10,000 in the year of purchase as bonus depreciation. What is the amount and nature of the book-tax difference reported by Magnolia in the year of sale?

A. $10,000 temporary, unfavorable

B. $7,000 temporary, unfavorable

C. $7,000 permanent, unfavorable

D. $8,000 temporary, unfavorable