For the year ended December $31,2023,$ Blossom Ltd$.$ reported income before income taxes of $$212,200.$ Prior to $2023$ taxable income and accounting income was the same each year. In $2023,$ Blossom Ltd$.$ paid $\backslash$$$113,700$ for advertisingof this amount, $$37,900$ was expensed in $2023.$ The remaining $$75,800$ was treated as a prepaid expense for accounting purposes and would be expensed equally over the $2024-2025$ period. The full $$113,700$ was deductible for tax purposes in $2023.$ The company paid $$31,000$ in $2023$ for membership in a local golf club $($which was not deductible for tax purposes$).2023$ Blossom Ltd$.$ began offering a $1-$year warranty on all merchandise sold. Warranty expenses for $2023$ were $$25,300,$ of which $ $20,300$ was actual repairs for $2023$ and the remaining $ $5,000$ was estimated repairs to be completed in $2024$ Meal and entertainment expenses totalled $$37,600$ in $2023,$ only half of which were deductible for income tax purposes. Depreciation expense for $2023$ was $ $104,300.$ Capital Cost Allowance $($ CCA$)$ claimed for the year was $ $132,500.$ Depreciation and relate to an asset that was purchased on January $1,2023$ for $$521,500.$ Blossom was subject to a $25\%$ income tax rate for $2023.$ Blossom follows IFRS $($ a$)$ Calculate the amount of any temporary differences for $2023.$