) For the year 2021 a Canadian-controlled private corporation has a net profit of $405,000, which is net of a deduction for a reserve for non-collection of certain accounts receivable of $75,000. For the year 2022 the Corporation expects a net profit of $685,000. The applicable tax brackets are as follows: 13% on the first $500,000, and 27% on any amounts over $500,000. Under the tax law, a corporation has the choice of deducting or not deducting a reserve for non-collection of accounts receivables in any particular year.

What is thedifferencein total tax paid over the two-year period 2021 to 2022 if the corporation chooses to deduct the reserve of $75,000 in 2021 versus the 2022?