Listed below are seven common temporary differences related to items that are treated differently for financial reporting purposes than they are for tax purposes. For each item, place a DTA to indicate the item will give rise to a deferred income tax assets or a DTL to Indicate the item will give rise to a deferred tax liability Use the letters DTA or DTL in your answers as the grading key is looking for an exact match, Excess of the amount change in the accounting records for bad debts expense over amount charged for direct write-offs used on tax return Advertising expenditures deferred for accounting purposes and deducted as expenses on tax return. Estimated gross pront recopized by percentage-ot-completion for Francial reporting purposes but deferred for tax purposes Excess of pension expense reported on the income statement over and paid and deducted on tax return Use of MARCS depreciation for tax purposes and the straightline method for financial reporting Rent collected in advance from tenants. Excess of estimated warrant costs over the cost of actual repairs during the period