WCC Corporation has a $$115,000$ net operating loss carryover to $2023$ from a previous year. Assume that it reported $$78,000$ of taxable income in $2023($before the net operating loss deduction$)$ and $$45,000$ of taxable income in $2024($before the net operating loss deduction$).$

Note: Leave no answer blank. Enter zero if applicable.

c$.$ Assuming the $$115,000$NOL carryover originated in $2020$ and WCC elected to not carry back the loss, what is the book$-$tax difference for each year? Is it favorable or unfavorable? Is it temporary or permanent?

$\backslash$table$[[$Year$,\backslash$table$[[$Book$-$tax$],[$Difference$]],\backslash$table$[[$Favorable or$],[$Unfavorable$]],\backslash$table$[[$Temporary or$],[$Permanent$]]],[2023,,,],[2024,,,]]$