MWC Corp. is currently in the sixth year of its existence (2018). In 2013 2017, it reported the following income and (losses) (before net operating loss carryovers or carrybacks).

2013: ($ 70,000)

2014: ($ 30,000)

2015: $ 60,000

2016: $140,000

2017: ($ 25,000)

2018: $300,000

If MWC elected to carry over the 2017 NOL, what is its 2018 taxable income after the NOL deduction? What is its 2018 book-tax difference associated with its NOL? Is it favorable or unfavorable? Is it permanent or temporary?