For the year ended December 31, 2023, Bramble Ltd. reported income before income taxes of $90,000. In 2023 , Bramble Ltd. paid $45,000 for rent; of this amount, $15,000 was expensed in 2023 . The remaining $30,000 was treated as a prepaid expense for accounting purposes and would be expensed equally over the 2024-2025 period. The full $45,000 was deductible for tax purposes in 2023 . The company paid \$72,000 in 2023 for membership in a local golf club (which was not deductible for tax purposes). In 2023 Bramble Ltd. began offering a 1-year warranty on all merchandise sold. Warranty expenses for 2023 were $34,000, of which $26,000 was actual repairs for 2023 and the remaining $8,000 was estimated repairs to be completed in 2024. Meal and entertainment expenses totalled $22,000 in 2023 , only half of which were deductible for income tax purposes. Depreciation expense for 2023 was $230,000. Capital Cost Allowance (CCA) claimed for the year was $252,000. Bramble was subject to a 20% income tax rate for 2023 . Bramble follows IFRS. Calculate the amount of any permanent differences for 2023. Permanent differences $