On January $1,2023,$ Credit Incorporated recorded goodwill valued at $$270,000$ when it acquired

the assets of another company. At the end of $2023,$ the auditors of Credit Incorporated

determined that the goodwill had been impaired by $$50,000,$ and Credit Incorporated wrote

down the book value of the goodwill by $$50,000.$ During $2024,$ the goodwill was not further

impaired. In $2025,$ additional goodwill was impaired and was written down another $$18,000$ for

financial reporting purposes. What is the temporary book$-$tax difference associated with the

purchased goodwill in $2023,2024,$ and $2025?$ Are the differences favorable or unfavorable? Are

the differences temporary or permanent?