In $2023,$ Waterway Ltd$.,$ which follows IFRS, reported accounting income of $$330,000$ and the $2023$ tax rate was $18\%.$ Waterway had two timing differences for tax purposes:

CCA on the company's tax return was $$365,400.$ Depreciation expense on the financial statements was $$242,000.$

Accrued warranty expense for financial statement purposes was $$82,300($accrued expenses are not deductible for tax purposes$).$ This is the first year Waterway offers warranties.

Both of these timing differences are expected to fully reverse over the next four years, as follows:

$\backslash$table$[[$Year$,\backslash$table$[[$Depreciation$],[$Difference$]],\backslash$table$[[$Warranty$],[$Expense$]],$Rate$],[2024,$$$41,100,$$$10,600,17\%$

PLEASE ANSWER QUESTION D