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 e (Static) e. Answer for year 6 only. Capital gains Capital losses Year 1 50 Years 2-5 $ 0 Year 61 $ 15,000 10,000 Book-tax Difference Favorable or Unfavorable Temporary or Permanent Year 6 13