Current Attempt in Progress Marigold Limited, which follows IFRS, reported accounting income before tax of $447,000 (this amount includes any other comprehensive income). Marigold is subject to a 30% income tax rate for 2023. Marigold has provided the following information for use in determining its income tax obligations related to the year ended December 31, 2023. Depreciation expense for 2023 was $157,000. Capital Cost Allowance (CCA) claimed for the year was $199,000. Gross profit on construction contracts using the percentage-of-completion method for book purposes amounted to $30,000. For tax purposes, gross profit on construction contracts amounted to $0 because the completed-contract method is used and no contracts were completed during the year. Construction costs amounted to $278,000 during the year while contract asset/liability was in the amount of $308,000. Meals and entertainment expense totalled $31,400. Rent collected in advance, recognized when earned for accounting purposes and when collected for tax purposes was in the amount of $10,400. A $5,100 fine paid for a violation of pollution laws was deducted in calculating accounting income. In 2023, Marigold purchased shares of Quarvir Corp. at a cost of $53,400. This was the first time the company had ever acquired an investment to be accounted for at fair value through other comprehensive income (FV-OCI). At December 31, 2023, the Quavir Corp. shares had a fair value of $46,000. Your Answer Correct Answer (Used). Your answer is incorrect. Calculate the amount of any temporary differences for 2023. Temporary differences $ eTextbook and Media