Classify the following transaction by determining whether the transaction is creating a temporary or permanent difference between the books and the tax return. This year the corporation took depreciation expense of $1,400,000. Using the MACRs tax calculation the tax depreciation was $1,900,000.

a.	Temporary
	b.	Permanent
	c.	There is no difference in the amount recognized on the book and the tax return created by this transaction.