Four Years Ago, Bettis Inc

Four years ago, Bettis Inc. paid a $5 million lump-sum price to purchase a business. Bettis allocated $600,000 of the price to goodwill. This year, Bettis' auditors required Bettis to write the goodwill down to $500,000 and record a $100,000 impairment expense. Because of the accounting treatment of goodwill, Bettis has a current:

A) $60,000 unfavorable temporary book/tax difference
B) $100,000 unfavorable temporary book/tax difference
C) $100,000 unfavorable permanent book/tax difference
D) $40,000 favorable temporary book/tax difference