For calendar year $2021,$ Crane Corp. reported depreciation of $$1480000$ in its income statement. On its $2021$ income tax return, Crane reported depreciation of $$2172000.$ Crane's income statement also included $$264000$ accrued warranty expense that will be deducted for tax purposes when paid. Crane's enacted tax rates are $20\%$ for $2021$ and $2022,$ and $15\%$ for $2023$ and $2024.$ The depreciation difference and warranty expense will reverse over the next three years as follows:

$\backslash$table$[[,\backslash$table$[[$Depreciation$],[$Difierence$]],$Warranty Expense$],[2022,$$$284000,$$$48000$