What book-tax differences in year 1 and year 2 associated with its capital gains and losses would ABD Incorporated report in the following alternative scenarios? Identify each book-tax difference as favorable or unfavorable and as permanent or temporary. Note: Leave no answer blank. Enter zero if applicable and select "Not applicable" if no effect. Problem 05-42 Part f (Static) f. Answer for year 7 only. Capital gains Capital losses Year 1 $0 10,000 Years 2-6 $ 0 Year 7 $ 15,000 Book-tax Difference Favorable or Unfavorable Temporary or Permanent Year 7