Crane Enterprises Ltd., a private company following ASPE earned accounting income before taxes of $1,700,000 for the year ended December 31, 2023. During 2023 , Crane paid $200,000 for meals and entertainment expenses. In 2020, Crane's tax accountant made a mistake when preparing the company's income tax return. In 2023, Crane paid $16,000 in penalties related to this error. These penalties were not deductible for tax purposes. Crane 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, Crane rented the building to SPK Inc. for two years at $251,000 per year. SPK paid the entire two years' rent in advance. Crane used the straight-line depreciation method for accounting purposes and recorded depreciation expense of $396,000. For tax purposes, Crane claimed the maximum capital cost allowance of $621,000. Crane began to sell its products with a two-year warranty against manufacturing defects in 2023 to match a warranty introduced by its main competitor. In 2023 , Crane accrued $577,000 of warranty expenses: actual expenditures for 2023 were $276,000 with the remaining $301,000 anticipated in 2024 . In 2023 , Crane was subject to a 35% income tax rate. During the year, the federal government announced that tax rates would be decreased to 33% for all future years beginning January 1,2024. (a) Calculate the amount of any permanent differences for 2023. Calculate the amount of any temporary differences for 2023. Temporary differences \$ eTextbook and Media Attempts: 0 of 3 used