$1.$ For the current year $($$ in millions$),$ Centipede Corp. had $$80$ in pretax accounting income.$$ This included meals and entertainment expense of $$8$ and $$20$ in depreciation expense.$$ For income tax purposes, MACRS depreciation amounted to $$23.$

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$1)$ What type of differences, permanent differences or temporary differences, does Centipede Corp. have for the current year?

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