Kingbird Services Ltd$.$ follows ASPE and had earned accounting income before taxes of $$502,000$ for the year ended December $31,$

$2023.$

During $2023,$ Kingbird paid $$80,000$ for meals and entertainment expenses.

In $2020,$ Kingbird's tax accountant made a mistake when preparing the company's income tax return. In $2023,$ Kingbird paid $$10,400$ in penalties related to this error. These penalties were not deductible for tax purposes.

Kingbird owned a warehouse building for which it had no current use, so the company chose to use the building as a rental property. At the beginning of $2023,$ Kingbird rented the building to Trung Inc. for two years at $$61,300$ per year. Trung paid the entire two years' rent in advance.

Kingbird used the straight$-$line depreciation method for accounting purposes and recorded depreciation expense of $$293,200.$ For tax purposes, Kingbird claimed the maximum capital cost allowance of $$442,400.$ This asset had been purchased at the beginning of the year for $$3,051,600.$

In $2023,$ Kingbird began selling its products with a two$-$year warranty against manufacturing defects. In $2023,$ Kingbird accrued $$310,100$ of warranty expenses: actual expenditures for $2023$ were $$93,000$ with the remaining $$217,100$ anticipated in $2024.$

In $2023,$ Kingbird was subject to a $25\%$ income tax rate. During the year, the federal government announced that tax rates would be decreased to $23\%$ for all future years beginning January $1,2024.$

Calculate the amount for any permaments differences for $2023.$