Margery Corp. donated $6 million to qualified charities during 2021. Margery reported modified taxable income of $22 million. What is the book-tax difference for 2022 related to charitable contributions assuming Margery makes no donations in 2022 and reports modified taxable income of $27 million in that year?

$2.7 million, Temporary, Favorable

$2.2 million, Temporary, Favorable

$3.8 million, Temporary, Favorable

$3.8 million, Permanent, Favorable