34. JDog corporation owns stock in Oscar Inc. JDog received a $10,000 dividend from Oscar Inc. What temporary book–tax difference associated with the dividend will JDog report for the year in the following alternative scenarios (income difference only—ignore the dividends received deduction)?

a. JDog owns 5 percent of the Oscar Inc. stock.
Oscar’s income for the year was $500,000.

b. JDog owns 40 percent of the Oscar Inc. stock.
Oscar’s income for the year was $500,000.