Saler Corporation reported accounting (book) income of $1,600,000 in 2019. Included in the $2,000,000 is $17,000 of tax-exempt interest income from state bonds. Saler reports $1,295,000 in ordinary and necessary business expenses. What is Saler Corporation's taxable income for 2019? $2,912,000 $1,600,000 $305,000 $288,000 Carlton Inc. reported a net capital loss of $27,000 in 2019. It reported net capital gains of $13,000 in 2018 (before any capital loss carryback) and $19,000 of net capital gains in 2020 (before any capital loss carryovers). What is the amount and nature (permanent or temporary) of the book-tax difference in 2020 related to the net capital loss carryover? $13,000 permanent $27,000 temporary $14,000 temporary $13,000 permanent $14,000 permanent