Sunland Corporation has provided the following information for the year ended December $31,$

$2023.$

Sunland Corporation

Income Statement

For the Year Ended December $31,2023$

Revenue

Service Revenue $126,500$

Dividend Revenue $10,500$ $$137,000$

Operating Expenses

Supplies Expense $2,200$

Depreciation Expense $19,500$

Advertising Expense $900$

Meals and Entertainment Expense $6,100$

Rent Expense $9,300$

Litigation Expense $7,600$

Salaries and Wages Expense $41,500$

Warranty Expense $4,10091,200$

Operating Income before income tax $$45,800$

Additional Information:

Chapter $18$ Assignment

$($a$)$

$1.$ Sunland is privately owned and uses ASPE. The dividend revenue represents dividends

received from taxable Canadian corporations.

$2.$ Sunland$$s income tax rate is $30\%.$

$3.$ On January $1,2023,$ Sunland had a future tax liability of $$2,925$ related to its property,

plant and equipment $($PPE$).$

$4.$ During the year, warranty expense of $$4,100$ was accrued. One half of this amount was

paid during $2023.$ This is the first year Sunland offers warranties on services rendered.

$5.$ Property, plant, and equipment was purchased for $$97,500$ on January $1,2022.$ These

assets are being depreciated on a straight$-$line basis over five years with no residual value

and have a $20\%$ CCA rate. This PPE is considered $$eligible equipment$$ for purposes of the

Accelerated Investment Incentive $($AII$)($under the AII, instead of using the half$-$year rule,

companies are allowed a first$-$year deduction using $1\mathrm{.}5$ times the standard CCA rate$).$

$6.$ On July $1,$ Sunland was sued by a competitor. Although the lawsuit has not been finalized,

management believes that it is likely that a settlement will be reached in the next year for

$$7,600.$ This amount has been accrued in the financial statements.

$7.$ On November $30,$ $$3,600$ cash was paid in advance for four months of advertising,

starting Dec. $1.$ The full amount is deductible for tax purposes when paid.

Calculate the amount of any permanent differences for $2023.$