Step $1$

Identify the book$-$tax differences apparent from Bonus' trial balance. Classify each as a permanent or temporary book$-$tax difference. A few entries have been made to start.

$\backslash$table$[[$Item$,\backslash$table$[[$Has No$],[$Book$-$Tax$],[$Difference$]],\backslash$table$[[$Permanent$],[$Book$-$Tax$],[$Difference$]],\backslash$table$[[$Temporary$],[$Book$-$Tax$],[$Difference$]]],[$Advertising Costs,X$,,],[$Depreciation$,,,],[$Fines and Penalties,,,$],[$Lobbying Expenses,,,$],[$Bad Debt Expense,,,$],[$Legal & Accounting,,,$],[$Meals$,,,],[$Salaries $/$ Wages $/$ Benefits,,,$],[$Tax NOL Carryforward,,,$],[$Taxes Paid,,,$],[$UNICAP Adjustment,,,$],[$Utilities Exp,,,$]]$

Step $2$