Crane Services Ltd$.$ follows ASPE and had earned accounting income before taxes of $$490,000$ for the year ended December $31,2023.$

During $2023,$ Crane paid $$75,000$ 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 $$9,500$ 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 Trung Inc. for two years at $$55,000$ per year. Trung paid the entire two years' rent

in advance.

Crane used the straight$-$line depreciation method for accounting purposes and recorded depreciation expense of $$285,000.$ For tax

purposes, Crane claimed the maximum capital cost allowance of $$430,000.$ This asset had been purchased at the beginning of the year

for $$3,000,000.$

In $2023,$ Crane began selling its products with a two$-$year warranty against manufacturing defects. In $2023,$ Crane accrued $$287,000$

of warranty expenses: actual expenditures for $2023$ were $$87,000$ with the remaining $$200,000$ anticipated in $2024.$

In $2023,$ Crane 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 $