Metlock Enterprises Ltd., a private company following ASPE earned accounting income before taxes of $1,725,000 for the year ended December 31, 2023. During 2023, Metlock paid $216,000 for meals and entertainment expenses. In 2020, Metlocks tax accountant made a mistake when preparing the companys income tax return. In 2023, Metlock paid $26,000 in penalties related to this error. These penalties were not deductible for tax purposes. Metlock 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, Metlock rented the building to SPK Inc. for two years at $255,000 per year. SPK paid the entire two years rent in advance. Metlock used the straight-line depreciation method for accounting purposes and recorded depreciation expense of $402,000. For tax purposes, Metlock claimed the maximum capital cost allowance of $627,000. Metlock began to sell its products with a two-year warranty against manufacturing defects in 2023 to match a warranty introduced by its main competitor. In 2023, Metlock accrued $589,000 of warranty expenses: actual expenditures for 2023 were $280,000 with the remaining $309,000 anticipated in 2024. In 2023, Metlock was subject to a 35% income tax rate. During the year, the federal government announced that tax rates would be decreased to 33% for all future years beginning January 1, 2024. Calculate the amount of any future tax asset and/or liability for 2023. Future tax asset Future tax liability Net future tax asset