Bramble Inc. had accounting income of $$155,000$ in $2023.$ Included in the calculation of that amount is the CEO's life insurance expense of $$3,100,$ which is not deductible for tax purposes. In addition, the UCC for tax purposes is $$13,500$ lower than the net carrying amount of the property, plant, and equipment, although the amounts were equal at the beginning of the year.

Prepare Bramble's journal entries to record $2023$ taxes, assuming the company follows IFRS and has a tax rate of $25\%.($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

$\backslash$table$[[$Date Account Titles and Explanation Credit$],[2023($To record current tax expense$)],[2023$ Debit$]]$

$($To record deferred tax expense$)$