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For the year ended December 31, 2023, Marigold Ltd. reported income before income taxes of $206,100. Prior to 2023 taxable income and accounting income was the same each year. In 2023, Marigold Ltd. paid $122,400 for advertising of this amount, $40,800 was expensed in 2023 . The remaining $81,600 was treated as a prepaid expense for accounting purposes and would be expensed equally over the 2024-2025 period. The full $122,400 was deductible for tax purposes in 2023 . The company paid $32.800 in 2023 for membership in a local golf club (which was not deductible for tax purposes). In 2023 Marigold Ltd. began offering a 1-year warranty on all merchandise sold. Warranty expenses for 2023 were $24.800,0 which $20,100 was actual repairs for 2023 and the remaining $4,700 was estimated repairs to be completed in 2024. Meal and entertainment expenses totalled $40,600 in 2023 , only half of which were deductible for income tax purposes. Depreciation expense for 2023 was $104,600. Capitai Cost Allowance (CCA) claimed for the year was $132,900. Depreciation and CCA relate to an asset that was purchased on January 1,2023 for $523,000. Marigold was subject to a 25% income tax rate for 2023 . Marigold follows IFRS. (a) Calculate the amount of any permanent differences for 2023. Permanent ditferences