Wasatch Corp. $($WC$)$ received a $$200,000$ dividend from Tager Corporation $($TC$).$ WC owns $15$ percent of the TC stock. Compute WC$$s deductible DRD in each of the following situations:

a$.$ WC$$s taxable income $($loss$)$ without the dividend income or the DRD is $$10,000.$

b$.$ WC$$s taxable income $($loss$)$ without the dividend income or the DRD is $($$$10,000).$

c$.$ WC$$s taxable income $($loss$)$ without the dividend income or the DRD is $($$$99,000).$

d$.$ WC$$s taxable income $($loss$)$ without the dividend income or the DRD is $($$$101,000).$

e$.$ WC$$s taxable income $($loss$)$ without the dividend income or the DRD is $($$$500,000).$

f$.$ What is WC$$s book$-$tax difference associated with its DRD in part $($a$)?$ Is the difference favorable or unfavorable? Is it permanent or temporary?