Crane Inc., reports accounting income of $$109,000$ for $2023,$ its first year of operations. The following items cause ta be different than income reported on the financial statements.

$1.$ Capital cost allowance $($on the tax return$)$ is greater than depreciation on the income statement by $$10,700.$

Rent revenue reported on the tax return is $$16,050$ higher than rent revenue reported on the income statem $2$

$3$ Non$-$deductible fines appear as an expense of $$9,400$ on the income statement.

$4$ Crane's tax rate is $30\%$ for all years and the company expects to report taxable income in all future years. Cras under IFRS

$($a$)$ calculate deferred tax