What book$-$tax differences in year $1$ and year $2$ associated with its capital gains and losses would ABD Incorporated report in the following alternative scenarios? Identify each book$-$tax difference as favorable or unfavorable and as permanent or temporary.

Note: Leave no answer blank. Enter zero if applicable and select "Not applicable" if no effect.

b$.$

$\backslash$table$[[$Capital gains,Year $1,$Year $2],[$Capital losses,$$8,000,$$$5,000$