Splish Enterprises Ltd.. a private company following ASPE earned zecounting income before taxes of $1,720,000 for the year ended December 31,2023. During 2023, Splish paid $247,000 for meals and entertainment expenses. In 2020, Splish's tax accountant made a mistake when preparing the company's income tax return. In 2023, Splish paid $20,000 in penalties related to this error. These penalties were not deductible for tax purposes. Splish 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 , Splish rented the building to SPK Inc. for two years at $255,000 per year. SPK paid the entire two years' rent in advance. Splish used the straight-line depreciation method for accounting purposes and recorded depreciation expense of $398,000. For tax purposes, Splish claimed the maximum capital cost allowance of $623,000. Splish 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, Splish accrued $587,000 of warranty expenses: actual expenditures for 2023 were $283,000 with the remaining $304,000 anticipated in 2024. In 2023, Splish 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 . Calculate the amount of any permanent differences for 2023. Permanent differences $ (b) Calculate the amount of any temporary differences for 2023. Temporary differences