Current Attempt in Progress

Pharoah Corporation provides the following information about its defined benefit pension plan for the year $2023$:

Pharoah follows IFRS.Sheridan Inc reports accounting income of $\backslash (\backslash$$ $119,000\backslash )$ for $2023,$ its first year of operations. The following items cause taxable income to be different than income reported on the financial statements. $1.$ Capital cost allowance $($on the tax return$)$ is greater than depreciation on the income statement by $\backslash (\backslash$$ $10,600\backslash ).2.$ Rent revenue reported on the tak return is $\backslash (\backslash$$ $15\mathrm{.}900\backslash )$ higher than rent revenue reported on the income statement. $3.$ Non$-$deductible fines appear as an expense of $\backslash (\backslash$$ $9,500\backslash )$ on the income statement. $4.$ Sheridan's tax rate is $\backslash (30\backslash \%\backslash )$ for all years and the company expects to report taxable income in all future years. Sheridan reports under IFRS.Calculate any deferred tax balances at December $31,2023.$ Deferred tax