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Bonita Corporation follows IFRS. Prior to $2022,$ the accounting income and taxable income for Bonita were the same. On January $1,$

$2022,$ the company purchased equipment at a cost of $$1,104,000.$ For accounting purposes, the equipment was to be depreciated over

six years using the straight$-$line method and no residual value. For income tax purposes, the equipment was subject to a CCA rate of

$30\%$ and was eligible for the Accelerated Investment Incentive $(1\mathrm{.}5$ times the CCA rate applies for $2022).$ Bonita's income before tax

for accounting purposes for $2023$ was $$12,900,000.$ The company was subject to a $20\%$ income tax rate for all applicable years and

anticipated profitable years for the foreseeable future.

$($a$)$

Your answer is incorrect.

Calculate the amount of the temporary difference for equipment and net change in deferred tax asset$/$liability$.$

Net change in deferred tax asset$/$liability $,$$$|$

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