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Swifty Enterprises Ltd. a private company following ASPE earned accounting income before taves of $1,721,000 for the year ended December 31,2023. During 2023, 5wifty paid $231,000 for meals and entertainment expenses. In 2020, Swifty's tax accountant made a mistake when preparing the company's income tax return, In 2023, Swifty paid $18,000 in penalties related to this error. These penalties were not deductible for tax purposes. Swifty owned a warehouse building for which it had no current use, so the compary chose to use the building as a rental property. At the beginning of 2023, Swifty rented the building to SPK Inc. for two years at \$252,000 per vear, SPK paid the entire two years' rent in advance. Swifty used the straight-line depreciation method for accounting purposes and recorded depreciation expense of: $398,000. For tax purposes, Swifty claimed the maximum capital cost allowance of $623,000 Swifty 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, Swifty accrued $587,000 of warranty expenses: actual expenditures for 2023 were $283,000 with the remaining $304,000 anticipated in 2024 . In 2023. Swifty 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 (a) Calculate the amount of any permanent differences for 2023. Permanent differences