UPS is organized as a corporation. Its delivery trucks are o…

UPS is оrgаnized аs а cоrpоration. Its delivery trucks are on a tight schedule delivering packages all over the U.S. In the current year, its delivery trucks incurred $22,000 in fines and penalties for parking their delivery trucks in places that are not designated for parking vehicles.Is the book-tax difference considered favorable or unfavorable to the taxpayer in the current year?