A Question 16 1 pts Indicate whether the item below is considered a permanent or a timing difference. Penalty for making late payment of employer payroll taxes. Permanent Temporary Question 17 1 pts Indicate whether the item below is considered a permanent or a timing difference. Estimated loss on contract litigation Permanent Temporary Question 18 1 pts Indicate whether the item below is considered a permanent or a timing difference. The 80% exclusion for dividends received from U.S. corporations