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

During $2023,$ Novak paid $$79,000$ for meals and entertainment expenses.

In $2020,$ Novak's tax accountant made a mistake when preparing the company's income tax return. In $2023,$ Novak paid $$10,200$ in

penalties related to this error. These penalties were not deductible for tax purposes.

Novak 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 $2023,$ Novak rented the building to Trung Inc. for two years at $$60,900$ per year. Trung paid the entire two years' rent

in advance.

Novak used the straight$-$line depreciation method for accounting purposes and recorded depreciation expense of $$285,700.$ For tax

purposes, Novak claimed the maximum capital cost allowance of $$440,700.$ This asset had been purchased at the beginning of the year

for $$3,087,100.$

In $2023,$ Novak began selling its products with a two$-$year warranty against manufacturing defects. In $2023,$ Novak accrued $$297,500$

of warranty expenses: actual expenditures for $2023$ were $$88,900$ with the remaining $$208,600$ anticipated in $2024.$

In $2023,$ Novak 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 $1,2024.$

$($a$)$

Calculate the amount of any permanent differences for $2023.$

Permanent differences $