Classify the following transaction by determining the reason for a difference in the accounting books and the tax return (Mark all that apply).

This year the corporation took depreciation expense of $1,400,000. Using the MACRs tax calculation the tax depreciation was $1,900,000.

		Income for book but not for tax
		Deduction for book but not for tax.
		Deductions for the tax return but not for the books.
		Income for tax, but not for the books.