Sandhill Corporation purchased equipment very late in $2023.$ Based on generous capital cost allowance rates provided in the

Income Tax Act, Sandhill claimed CCA on its $2023$ tax return but did not record any depreciation because the equipment was

being tested. This temporary difference will reverse and cause taxable amounts of $$32,600$ in $2024,$$$32,300$ in $2025,$ and

$$48,700$ in $2026.$ Sandhill's accounting income for $2023$ is $$243,200$ and $$213,200$ in each of $2024$ and $2025,$ and the tax rate

for $2023,2024$ and $2025$ is $30\%.$ There are no deferred tax accounts at the beginning of $2023.$ Sandhill Corporation was

informed on December $31,2024$ that the enacted rate for $2025$ and subsequent years is $25\%.$

$($a$)$

Your answer is partially correct.

Calculate the deferred tax balances at December $31,2024$ and $2025.$