Use the following information for the next $5$ questions:

Caroline Company began operations in $2018.$ The company reported $$128,000$ of depreciation expense on its income statement in $2018$ and $$84,000$ in $2019.$ On its tax returns, the company deducted $$192,000$ for depreciation in $2018$ and $$112,000$ in $2019.$ The $2019$ tax return shows a tax obligation $($liability$)$ of $$132,000$ based on a $25\%$ tax rate.

What is the temporary difference between the book value of depreciable assets and the tax basis of these assets at the end of $2018?$

Group of answer choices

$$12,800$

$$60,000$

$$32,000$

$$64,000$