Concord Services Ltd$.$ follows ASPE and had earned accounting income before taxes of $$502,000$ for the year ended December $31,$

During $2023,$ Concord paid $$78,000$ for meals and entertainment expenses.

In $2020,$ Concord's tax accountant made a mistake when preparing the company's income tax return. In $2023,$ Concord paid $$10,500$

in penalties related to this error. These penalties were not deductible for tax purposes.

Concord 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 $2023,$ Concord rented the building to Trung Inc. for two years at $$64,500$ per year. Trung paid the entire two years'

rent in advance.

Concord used the straight$-$line depreciation method for accounting purposes and recorded depreciation expense of $$285,600.$ For tax

purposes, Concord claimed the maximum capital cost allowance of $$438,500.$ This asset had been purchased at the beginning of the

year for $$3,008,800.$

In $2023,$ Concord began selling its products with a two$-$year warranty against manufacturing defects. In $2023,$ Concord accrued

$$295,500$ of warranty expenses: actual expenditures for $2023$ were $$88,500$ with the remaining $$207,000$ anticipated in $2024.$

In $2023,$ Concord 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$)$

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

Permanent differences $