Coronado Services Ltd. follows ASPE and had earned accounting income before taxes of $521.000 for the vear ended December 31 . 2023 Durins 2023, Coronado pald $80,000 for meals and entertainment expenses. In 2020, Coronado's tax accountant made a mistake when preparing the company's income taxe return. In 2023. Corcnado paid 59.600 in penalties related to this error. These penalties were not deductible for tax purposes. Coronado owned a warchouse building for which it had no current use, so the compamy chose to use the building as a remtal propertik 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 experse of $304,600, For tax purposes, Coronado claimed the maximum capital cost allowance of $453,800. This asset had been purchased at the beginning ot 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 taxintes would be In 2023, Coronado began selling its prochicts with a two-year warranty against manufacturing defects in 2023, Coronado acerued $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 taxrates would be decreased to 23% for all future years beginning January 1, 2024 . (a) Calculate the amount of amy permanent differences for 2023. Permanent differences $