In 2023, Sheffeld Ltd., which follows IFRS, reported accounting income of $1,155,000 and the 2023 tax rate was 20%. Sheffield had two timing differences for tax purposes: CCA on the company's tax return was $487,000. Depreciation expense on the financial statements was $287,500. These amounts relate to assets that were acquired on January 1,2023, for $1,948,000. Accrued warranty expense for financial statement purposes was $138,800 (accrued expenses are not deductible for tax purposes). This is the first year Sheffield offers warranties. Both of these timing difterences are expected to fully reverse over the next four years, as follows: (a) Calculate income taxes payable for 2023. Income taxes payable