The Burgess Corporation, a calendar year accrual basis taxpayer, has $$1,600,000$ of book income for the year ended December $31,2023.$ Included in book income are the following items:

The Burgess Corporation recorded $$10,000$ of bad debt expense in their financial statements. Also during the year, The Burgess Corporation wrote off $$8,000$ of debts from customers that they have deemed uncollectible.

In October $2023,$ The Burgess Corporation purchased a $12-$month liability insurance policy beginning on December $1,2023$ and ending on November $30,2024.$ The Burgess Corporation paid $$3,000$ for this policy in October $2023$ and recorded $$250$ of book expense for this policy $($$$250/$month x $1$ month$).$

The Burgess Corporation sent members of its highest performing division on an all expenses paid vacation to Puerto Rico as a reward for their hard work. Altogether, this trip cost $$50,000.$

The CEO of the Burgess Corporation flew from Tampa, Florida to Birmingham, Alabama to visit a client. The CEO spent $3$ nights in Alabama and spent $100\%$ of the trip on business activities. The flight and hotel cost $$1,500.$

In June $2023,$ The Burgess Corporation received an advanced payment from a customer for software support services. The advanced payment was for $$1,800$ for a period covering $36$ months between August $1,2023$ and July $31,2026.$ The Burgess Corporation did not make a special election to defer the recognition of income. The book income related to this item was $$250($$$50/$month x $5$ months$).$

Please calculate The Burgess Corporation$$s taxable income and label each book$-$tax difference as temporary or permanent.