Atom Ventures Inc Assuming That AV Follows the General Rules for Reporting Its

Atom Ventures Inc. (AV) owns stock in the Primo and Faraday corporations. The following summarizes information relating to AV's investment in Primo and Faraday as follows: $$\begin{array} { | c | r | c | r | } \hline \text { Corporation } & \begin{array} { c } \text { Corporation's } \\\text { earnings for year }\end{array} & \text { Atom's ownership } & \begin{array} { c } \text { Dividends distributed } \\\text { to Atom during year }\end{array} \\\hline \text { Primo } & \$ 625,000 & 35 \% & \$ 125,000 \\\hline \text { Faraday } & \$ 940,000 & 10 \% & \$ 50,000 \\\hline\end{array}$$ Assuming that AV follows the general rules for reporting its income from these investments, what is the amount of AV's book-tax difference associated with the investment in these corporations (disregarding the dividends received deduction)? Is it favorable or unfavorable? Is it permanent or temporary?