please help

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 cach year. In 2023, Marigold ttd. paid $122,400 for advertising, of this amount, $40,800 was expersed in 2023 . The remaining $81,600 was treated as a prepaid expense for accountine 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 $32,000 in 2023 for membership in a local golf club (which was not deductible for tax purposes). In 2023 Marigold Ltd. becan offering a 1-year warranty on ali merchandise sold. Warranty expentes for 2023 were $24,800, of 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 totelied $40,600 in 2023, only half of which were deductible for income tax purposes. Depreciation expense for 2023 was \$104,600. Capital Cost Allowance (CCA) daimed for the year was $132,800. 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 differences $