14. Lear, Inc., has $800,000 in current assets, $350,000 of which are considered permanent current assets.

To find the amount of temporary current assets for Lear, Inc., we need to subtract the amount of permanent current assets from the total current assets.

Temporary Current Assets = Total Current Assets - Permanent Current Assets

In this case:
Total Current Assets = $800,000
Permanent Current Assets = $350,000

Temporary Current Assets = $800,000 - $350,000

Temporary Current Assets = $450,000

Hence, Lear, Inc. has $450,000 of temporary current assets.