Which of the following is not an additional filing requirement of Schedule M-3 as compared to Schedule M-1?

	a.	Reconciliation schedule listing which tax year temporary differences expect to be reversed.
	b.	Questions giving more information regarding the prepared income statement of the business.
	c.	Designating book-tax differences as permanent or temporary.
	d.	Reconciliation of book income per financial statements with book income reported on the tax return (per Schedule M-3), which takes into account entities not included in the consolidated tax return.