Sheridan Services Ltd$.$ follows ASPE and had earned accounting income before taxes of $$509,000$ for the year ended December $31,2023.$

During $2023,$ Sheridan paid $$78,000$ for meals and entertainment expenses.

In $2020,$ Sheridan's tax accountant made a mistake when preparing the company's income tax return. In $2023,$ Sheridan paid $$9,500$ in penalties related to this error. These penalties were not deductible for tax purposes.

Sheridan owned a warehouse building for which it had no current use, so the company chose to use the building as a rental property. At the beginning of $2023,$ Sheridan rented the building to Trung Inc. for two years at $$57,600$ per year. Trung paid the entire two years' rent in advance.

Sheridan used the straight$-$line depreciation method for accounting purposes and recorded depreciation expense of $$301,800.$ For tax purposes, Sheridan claimed the maximum capital cost allowance of $$451,400.$ This asset had been purchased at the beginning of the year for $$3,036,900.$

In $2023,$ Sheridan began selling its products with a two$-$year warranty against manufacturing defects. In $2023,$ Sheridan accrued $$305,500$ of warranty expenses: actual expenditures for $2023$ were $$88,900$ with the remaining $$216,600$ anticipated in $2024.$

In $2023,$ Sheridan was subject to a $25\%$ income tax rate. During the year, the federal government announced that tax rates would be decreased to $23\%$ for all future years beginning January $1,2024.$Calculate permanent and temporary differences.