Crane Inc. reports accounting income of $109,000 for 2023, its first year of operations. The following items cause taxable income to 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. 2. Rent revenue reported on the tax return is $16,050 higher than rent revenue reported on the income statement. 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. Crane reports under IFRS. (a) Calculate taxable income and income tax payable for 2023. Taxable income for 2023 Income tax payable for 2023 $