For the year ended December 31,2023, Blue Ltd, reported income before income taxes of $206,700. Prior to 2023 taxable income and accounting income was the same each year. In 2023, Blue Ltd. paid $120,600 for advertising; of this amount, $40,200 was expensed in 2023. The remaining $80,400 was treated as a prepaid expense for accounting purposes and would be expensed equally over the 2024-2025 period. The full $120,600 was deductible for tax purposes in 2023. The company paid $32,600 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 $25,200, of which $20,300 was actual repairs for 2023 and the remaining $4,900 was chtimated repairs to be completed in 2024. Meal and entertainment expenses totalled $40,200 in 2023 , only half of which were deductible for income tax purposes. Depreciation expense for 2023 was $100,300. Capital Cost Allowance (CCA) claimed for the year was $131,500. Depreciation and CCA relate to an asset that was purchased on January 1,2023 for $501,500. Blue was subject to a 25% income tax rate for 2023 . Blue follows IFRS. Calculate the amount of any temporary differences for 2023. Temporary differences