For the year ended December 31, 2023, Crane Ltd. reported income before income taxes of $180,000. Prior to 2023 taxable income and accounting income was the same each year. In 2023, Crane Ltd. paid $108,000 for advertising of this amount, $36,000 was expensed in 2023. The remaining $72,000 was treated as a prepaid expense for accounting purposes and would be expensed equally over the 20242025 period. The full $108,000 was deductible for tax purposes in 2023 . The company paid $28,000 in 2023 for membership in a local golf club (which was not deductible for tax purposes). In 2023 Crane Ltd. began offering a 1-year warranty on all merchandise sold. Warranty expenses for 2023 were $22,500, of which $18,000 was actual repairs for 2023 and the remaining $4,500 was estimated repairs to be completed in 2024. Meal and entertainment expenses totalled $37,000 in 2023, only half of which were deductible for income tax purposes. Depreciation expense for 2023 was $100,000. Capital Cost Allowance (CCA) claimed for the year was $128,000. Depreciation and CCA relate to an asset that was purchased on January 1, 2023 for $500,000 Crane was subject to a 25% income tax rate for 2023. Crane follows IFRS. Calculate the amount of any deferred tax asset and/or liability for 2023. Net deferred tax liability