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How much should be the timing differences

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Reference no: EM132740139

Among the items reported on Milan Company's income statement for the year ended December 31, 2014 were:

Payment of tax penalty, fine and surcharge 120,000

Insurance premium on life of an officer with Milan as the beneficiary 240,000

Problem 1: How much should be the timing differences?

Reference no: EM132740139

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