Carla Vista Corporation purchased equipment very late in $2023.$ Based on generous capital cost allowance rates provided in the Income Tax Act, Carla Vista claimed CCA on its $2023$ tax return but did not record any depreciation because the equipment was being tested. This temporary difference will reverse and cause taxable amounts of $$30,900$ in $2024,$$$34,300$ in $2025,$ and $$41,800$ in $2026.$ Carla Vista's accounting income for $2023$ is $$236,000$ and the tax rate is $30\%$ for all years. There are no deferred tax accounts at the beginning of $2023.$

Calculate the deferred tax balance at December $31,2023.$

Deferred tax

$

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List of Accounts

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

Taxable income $

Income tax payable $