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Sunland Corporation follows IFRS. Prior to 2022 , the accounting income and taxable income for Sunland were the same. On January 1 , 2022 , the company purchased equipment at a cost of $1,224,000. For accounting purposes, the equipment was to be depreciated over six years using the straight-line method and no residual value. For income tax purposes, the equipment was subject to a CCA rate of 30% and was eligible for the Accelerated Investment Incentive (1.5 times the CCA rate applies for 2022). Sunland's income before tax for accounting purposes for 2023 was $13,000,000. The company was subject to a 20% income tax rate for all applicable years and anticipated profitable years for the foreseeable future. (a) Calculate the amount of the temporary difference for equipment and net change in deferred tax asset/liability. Net change in deferred tax asset/liability $