Bramble Services Ltd$.$ follows ASPE and had earned accounting income before taxes of $$517,000$ for the year ended December $31,2023.$

During $2023,$ Bramble paid $$77,000$ for meals and entertainment expenses.

In $2020,$ Bramble's tax accountant made a mistake when preparing the company's income tax return. In $2023,$ Bramble paid $$9,900$ in penalties related to this error. These penalties were not deductible for tax purposes.

Bramble owned a warehouse building for which it had no current use, so the company chose to use the building as a rental property. At the beginning of $2023,$ Bramble rented the building to Trung Inc. for two years at $$61,700$ per year. Trung paid the entire two years' rent in advance.

Bramble used the straight$-$line depreciation method for accounting purposes and recorded depreciation expense of $$293,200.$ For tax purposes, Bramble claimed the maximum capital cost allowance of $$442,100.$ This asset had been purchased at the beginning of the year for $$3,049,000.$

In $2023,$ Bramble began selling its products with a two$-$year warranty against manufacturing defects. In $2023,$ Bramble accrued $$313,200$ of warranty expenses: actual expenditures for $2023$ were $$94,300$ with the remaining $$218,900$ anticipated in $2024.$

In $2023,$ Bramble was subject to a $25\%$ income tax rate. During the year, the federal government announced that tax rates would be decreased to $23\%$ for all future years beginning January $1,2024.$

$($a$)$

Your answer is incorrect.

Calculate the amount of any permanent differences for $2023.$

Permanent differences