Identify the following items as creating a temporary booktax difference, a permanent booktax difference, or no booktax difference.

Reserve for Warranties
Accrued Pension Liability
Goodwill not amortized for tax purposes 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