Identify the following items as creating a temporary book$-$tax difference, a permanent book$-$tax difference, or no book$-$tax

difference.

Reserve for warronties

Accrued pension liability

Goodvill not amortized for tax purposes $($created through company stock acquisition not asset

acquisition$)$ but subject to impairment under ASC Topic $350$

Nondeductible meal expenses

Life insurance proceeds

Net capital loss carryover

Nondeductible fines and penalties

Accrued vacation pay liability paid within the first two and one$-$half months of the next tax year