For the year ended December $31,2023,$ Wildhorse Ltd$.$ reported income before income taxes of $$201,300.$

Prior to $2023$ taxable income and accounting income was the same each year.

In $2023,$ Wildhorse Ltd$.$ paid $$120,300$ for advertising; of this amount, $$40,100$ was expensed in $2023.$

The remaining $$80,200$ was treated as a prepaid expense for accounting purposes and would be expensed equally over the $2024-2025$ period.

The full $$120,300$ was deductible for tax purposes in $2023.$

The company paid $$31,700$ in $2023$ for membership in a local golf club $($which was not deductible for tax purposes$).$

In $2023$ Wildhorse Ltd$.$ began offering a $1-$year warranty on all merchandise sold.

Warranty expenses for $2023$ were $$23,700,$ of which $$18,000$ was actual repairs for $2023$ and the remaining $$5,700$ was estimated repairs to be completed in $2024.$

Meal and entertainment expenses totalled $$38,600$ in $2023,$ only half of which were deductible for income tax purposes.

Depreciation expense for $2023$ was $$103,900.$ Capital Cost Allowance $($CCA$)$ claimed for the year was $$135,000.$

Depreciation and CCA relate to an asset that was purchased on January $1,2023$ for $$519,500.$

Wildhorse was subject to a $25\%$ income tax rate for $2023.$ Wildhorse follows IF RS$.$

$($a$)$

Calculate the amount of any permanent differences for $2023.$

Golf Due $31,700$

Entertainment $38,60019,300$

$51,000$

Pretax financial income $201,300201,300$

Permanent difference

Membership Fees $31,70051,000$

Entertainment Expense $($$$38,600/2)19,300$

Temporary difference

Excess Depreciation $($$$103,900-$ $$135,000)-31,100-105,600$

Estimated Warranty $5,700$

Prepaid Advertising Expense $-80,200$

Taxable Income $146,700146,700$

Enacted tax rate $25\%$

Tax payable $(25\%$ of $$146,700)36,675$

Calculate the amount of any deferred tax asset or liability for $2023?$