Identify the book-tax differences that are apparent from the Extra trial balance. Classify them as temporary or permanent. Use a format like the worksheet below for this purpose. A few sample entries have been included in the template. Item No Book-Tax Permanent Temporary Book- Difference Book-Tax Tax Difference Difference Advertising Costs Depreciation 0 Fines, Penalties, Lobbying 0 Expenditures Bad Debts Use the trial balance data to construct Extra's tax expense ("tax provision") for the year. First determine the current tax payable amounts, state and federal, that will be reported on the year's tax returns. Then add the deferred tax items to compute the total income tax provision. You might structure your computation as illustrated below. Make certain that your classifications of the book-tax differences match those that you developed in Part