Coronado Services Ltd$.$ follows ASPE and had earned accounting income before taxes of $$521,000$ for the year ended December $31,2023.$

During $2023,$ Coronado paid $$80,000$ for meals and entertainment expenses.

In $2020,$ Coronado's tax accountant made a mistake when preparing the company's income tax return. In $2023,$ Coronado paid $$9,800$ in penalties related to this error. These penalties were not deductible for tax purposes.

Coronado 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 $2023,$ Coronado rented the building to Trung Inc. for two years at $$58,400$ per year. Trung paid the entire two years rent in advance.

Coronado used the straight$-$line depreciation method for accounting purposes and recorded depreciation expense of $$304,600.$ For tax purposes, Coronado claimed the maximum capital cost allowance of $$453,800.$ This asset had been purchased at the beginning of$.$ the year for $$3,001,300.$

In $2023,$ Coronado began selling its products with a two$-$year warranty against manufacturing defects. In $2023,$ Coronado accrued $$293,600$ of warranty expenses: actual expenditures for $2023$ were $$92,400$ with the remaining $$201,200$ anticipated in $2024.$

In $2023,$ Coronado 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