For the year ended December 31, 2023, Sunland Ltd. reported income before income taxes of $185,300. Prior to 2023 taxable income and accounting income was the same each year. In 2023, Sunland Ltd. paid $115,200 for advertising; of this amount, $38,400 was expensed in 2023. The remaining $76,800 was treated as a prepaid expense for accounting purposes and would be expensed equally over the 2024-2025 period. The full $115,200 was deductible for tax purposes in 2023. The company paid $29,200 in 2023 for membership in a local golf club (which was not deductible for tax purposes). In 2023 Sunland Ltd. began offering a 1-year warranty on all merchandise sold. Warranty expenses for 2023 were $23,700, of which $19,200 was actual repairs for 2023 and the remaining $4,500 was estimated repairs to be completed in 2024. Meal and entertainment expenses totalled $37,200 in 2023, only half of which were deductible for income tax purposes. Depreciation expense for 2023 was $101,900. Capital Cost Allowance (CCA) claimed for the year was $131,300. Depreciation and CCA relate to an asset that was purchased on January 1, 2023 for $509,500. Sunland was subject to a 25% income tax rate for 2023. Sunland follows IFRS. Calculate the amount of any deferred tax asset and/or liability for 2023. Net deferred tax liability +A $