QUESTION 3 Assume Maple Corp. has just completed the third year of its existence (year 3). The table below indicates Maple's ending book inventory for each year and the additional $263A costs (UNICAP) it was required to include in its ending inventory Maple immediately expensed these costs for book purposes. In year 2, Maple sold all of its year 1 ending inventory, and in year 3 it sold all of its year 2 ending inventory. What book-tax difference associated with its inventory did Maple report in year 3? (Enter a favorable difference as a positive and an unfavorable difference as a negative) Year 1 Year 2 Year 3 $2.700.000 $2,040,000 Ending book inventory Additional $ 263A costs Ending tax inventory $2,400,000 60.000 $2,460,000 40 000 71.000 $2,771,000 $2,080,000 QUESTION 4 JDog corporation owns stock in Oscar, Inc. JDog received a $20,000 dividend from Oscar, Inc. JDog owns 5 percent of the Oscar Inc. stock. Oscar's net income after tax for the year was $500,000. What temporary book-tax difference associated with the dividend will JDog report for the current year (ignore the dividends received deduction)? (Enter any favorable difference as positive and an unfavorable difference as negative.)