Nets Inc. had the total of $300,000 in credit sales for a year. It estimated for bad debts to be 3% of the credit sales and recorded a bad debt expense of $9,000 using the allowance method. What is the nature of the book-tax difference relating to this expense for this year?

a. Permanent; unfavorable.

b. No book-tax difference.

c.Temporary; unfavorable,

d. Temporary; favorable

e. Permanent; favorable.