Computing taxable income for current year

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The following differnces between financial and taxable income were reported by Dider Corporation for the current year.

(a) Excess of tax depreciation over book depreciation              $60,000
(b) Interest revenue on municicpal bonds                             9,000
(c) Excess of estimated warranty expense over actual expenditures   54,000
(d) Unearned rent received                                          12,000
(e) Amortization of goodwill                                        30,000
(f) Excess of income reported under percentage-of-completion
    accounting for financial reporting over completed-contract
    accounting used for tax reporting                               45,000