Blossom Inc. reports accounting income of $$111,000$ for $2023,$ its first year of operations. The following items cause taxable income to be different than income reported on the financial statements:

Capital cost allowance $($on the tax return$)$ is greater than depreciation on the income statement by $$11,100.$

Rent revenue reported on the tax return is $$16,650$ higher than rent revenue reported on the income statement.

Non$-$deductible fines appear as an expense of $$9,900$ on the income statement.

Blossom's tax rate is $30\%$ for all years and the company expects to report taxable income in all future years. Blossom reports under IFRS.

$($a$)$

Calculate taxable income and income tax payable for $2023.$

Taxable income for $2023$

Income tax payable for $2023$ $