Skysong Enterprises Ltd. a private company following ASPE earned accounting income before taxes of $1,712,000 for the year ended December 31,2023 During 2023 , Skysong paid $240,000 for meals and entertainment expenses. In 2020. Skysong's tax accountant made a mistake when preparing the company's income tax return. In 2023, Skysong paid $17,000 in penalties related to this error. These penalties were not deductible for tax purposes. Skysong 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 . Skysong rented the building to SPK Inc. for two years at $260,000 per year. SPK paid the entire two years' rent Skysong used the straight-line depreciation method for accounting purposes and recorded depreciation expense of $396,000. For tax in advance. purposes, Skysong claimed the maximum capital cost allowance of $621,000. Skysong 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, Skysong accrued $578.000 of warranty expenses: actual expenditures for 2023 were $277,000 with the In 2023, Skysong was subject to a 35% income tax rate. During the year, the federal government announced that tax rates would be remaining $301,000 anticipated in 2024 . decreased to 33% for all future years beginning January 1,2024 . Calculate the amount of any temporary differences for 2023. Temporary differences