For the year ended December 31,2023, Blue L.td. reported income before income taxes of \\( \\$ 90,000 \\). In 2023, Blue Ltd. paid \\( \\$ 51,000 \\) for rent; of this amount, \\( \\$ 17,000 \\) was expensed in 2023 . The remaining \\( \\$ 34,000 \\) was treated as a prepaid expense for accounting purposes and would be expensed equally over the \\( 2024-2025 \\) period. The full \\( \\$ 51,000 \\) was deductible for tax purposes in 2023 The company paid \\( \\$ 75,000 \\) in 2023 for membership in a local golf club (which was not deductible for tax purposes). In 2023 Blue Ltd. began offering a 1-year warranty on all merchandise sold. Warranty expenses for 2023 were \\( \\$ 40,000 \\), of which \\( \\$ 30,000 \\) was actual repairs for 2023 and the remaining \\( \\$ 10,000 \\) 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 \\( \\$ 160,000 \\). Capital Cost Allowance (CCA) claimed for the year was \\( \\$ 185,000 \\). Blue was subject to a \20 income tax rate for 2023, Blue follows IFRS. (a) Calculate the amount of any permanent differences for 2023. Permanent differences