JDog Corporation owns stock in Oscar Inc. valued at $2,000,000 at the beginning of the year and $2,200,000 at year-end. JDog received a $10,000 dividend from Oscar Inc. What temporary book–tax differences associated with its ownership in Oscar stock will JDog report for the year in the following alternative scenarios (income difference only—ignore the dividends-received deduction)? (Leave no answer blank. Enter zero if applicable.) a. JDog owns 5 percent of the Oscar Inc. stock. Oscar's income for the year was $500,000.