On July $1,2023,$ Lorty Inc. sells equipment for $$126,000.$ The capital cost of the equipment is $$111,000$ and the carrying value for accounting purposes is $$93,000.$ For equipment was included in Class $8.$ The UCC balance in the class on January $1,2023$ was $$103,000.$ There were no other additions or dispositions to the class during the taxation year ending December $31,2023.$ Indicate the reconciliation adjustments that would be required to Lorty Inc.$\text{'}$s accounting income for $2023.$