In the reconciliation of income per books with income per return in Schedule M-1 of Form 1120,      A. Only temporary differences are considered.        B. Only permanent differences are considered.        C. Both temporary and permanent differences are considered.        D. Neither temporary nor permanent differences are considered.

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In the reconciliation of income per books with income per return in Schedule M-1 of Form 1120,
 
 
 A.
Only temporary differences are considered.  
 
 
 B.
Only permanent differences are considered.  
 
 
 C.
Both temporary and permanent differences are considered.  
 
 
 D.
Neither temporary nor permanent differences are considered.  
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