In $2023.$ Waterway Ltd$.$ which follows IFRS, reported accounting income of $$330\mathrm{.}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 experse for financial statement parposes was $$82,300($accnued expenses are not deductible for tax purposes$).$ This Is the first year Waterway offers warranties.

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

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

ANSWER QUESTION C