Income before income taxes for the 2023 year During the 2023 year, Pelican purchased plant and equipment at the following amount: In 2023, depreciation expense in the following amount was deducted in the calculation of income before income taxes: Pelican Company will deduct capital cost allowance of the following amount in the calculation of 2023 taxable income: On September 25, 2023, Pelican paid building rent to a landlord for the period of October 1, 2023 to September 30, 2024. The entire payment amount will be deducted for tax purposes in the 2023 year. The correct amount has been recorded as rent expense for the 2023 year. Amount of rent paid on September 25, 2023 0 In 2023, Pelican paid the following amount for a membership in a local golf club (this amount was deducted in the calculation of income before income taxes): During the 2023 year, Pelican Company began offering a 2-year warranty on some of its products. One quarter of the amount $ $ $ s $ $ 746,908 781,272 171,880 234,382 19,094 10,781