Sorpon Corporation purchased equipment very late in $2023.$ Based on generous capital cost allowance rates provided in the Income Tax Act, Sorpon Corporation claimed CCA on its $2023$ tax return but did not record any depreciation because the equipment had not yet been put into use. This temporary difference will reverse and cause taxable amounts of $$25,000$ in $2024,$ $$30,000$ in $2025,$ and $$40,000$ in $2026.$ Sorpon's accounting income for $2023$ is $$200,000$ and the tax rate is $30\%$ for all years. There are no deferred tax accounts at the beginning of $2023.$ Instructions: a$)$ Calculate the deferred tax balance at December $31,2023.$ b$)$ Calculate taxable income and income tax payable for $2023.$ d$)$ Prepare the income tax expense section of the income statement for $2023,$ beginning with the line "Income before income tax."