On September 10 of the current year, ABC Company acquired all the assets of XYZ Company for $100 million. The FMV of XYZ's tangible assets was $90 million. In addition, $5 million of the purchase price was for a five-year covenant not to compete. The books recorded amortization expense of $333,333 related to the covenant not to compete and did not record any impairment reflated to goodwill.

How much will ABC Company deduct for amortization in the year of the acquisition? (Enter absolute value of number)

What is ABC's book-tax difference related to amortization? (Enter favorable differences as negative numbers and unfavorable differences as positive numbers)