Identify the following items as creating a temporary booktax difference, a permanent booktax difference, or no booktax difference. Reserve for warranties mnnmnnnmnnmnr: Accrued pension liability Goodwill not amortized for tax purposes but subject to impeinnent under A30 Topic 350 Nondeductible meal expenses Life insurance proceeds Net capital loss carryover Nondeductible nes and penalties Accrued vacation pay liability paid within the rst two and onehalf months of the next tax year