For the year ended December 31, 2023, Whispering Ltd. reported income before income taxes of \\( \\$ 88,000 \\). In 2023 , Whispering Ltd. paid \\( \\$ 72,000 \\) for rent; of this amount, \\( \\$ 24,000 \\) was expensed in 2023 . The remaining \\( \\$ 48,000 \\) was treated as a prepaid expense for accounting purposes and would be expensed equally over the 2024-2025 period. The full \\( \\$ 72,000 \\) was deductible for tax purposes in 2023. The company paid \\( \\$ 67,000 \\) in 2023 for membership in a local golf club (which was not deductible for tax purposes). In 2023 Whispering Ltd. began offering a 1-year warranty on all merchandise sold. Warranty expenses for 2023 were \\( \\$ 45,000 \\), of which \\( \\$ 34,000 \\) was actual repairs for 2023 and the remaining \\( \\$ 11,000 \\) was estimated repairs to be completed in 2024 . Meal and entertainment expenses totalled \\( \\$ 21,000 \\) in 2023 , only half of which were deductible for income tax purposes. Depreciation expense for 2023 was \\( \\$ 190,000 \\). Capital Cost Allowance (CCA) claimed for the year was \\( \\$ 213,000 \\). Whispering was subject to a \20 income tax rate for 2023 . Whispering follows IFRS. (a) Calculate the amount of any permanent differences for 2023. Permanent differences \\( \\quad \\$ \\)