Blue Spruce Corporation has a taxable temporary difference related to net book value versus UCC of $$719,000$ at December $31,2023.$ This difference will reverse as follows: $2024,$$$58,100$;$2025,$$$320,000$; and $2026,$$$340,900.$ Enacted tax rates are $25\%$ for $2024$ and $2025,$ and $30\%$ for $2026.$

Calculate the amount that Blue Spruce should report as a deferred tax asset or liability at December $31,2023.$

Deferred tax to be reported $

If the tax rate for $2026$ had been $25\%,$ and unexpectedly increased to $30\%$ at the end of $2023,$ how would the increase in the tax rate for $2026$ have affected the deferred tax asset or liability, and the related expense, in $2023?$

The deferred tax expense and liability would in $2023$ by $