Sunland Services Ltd$.$ follows ASPE and had earned accounting income before taxes of $$520,000$ for the year ended December $31,$

During $2023,$ Sunland paid $$77,000$ for meals and entertainment expenses.

In $2020,$ Sunland's tax accountant made a mistake when preparing the company's income tax return. In $2023,$ Sunland paid $$10,500$ in

penalties related to this error. These penalties were not deductible for tax purposes.

Sunland 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 $2023,$ Sunland rented the building to Trung Inc. for two years at $$64,500$ per year. Trung paid the entire two years'

rent in advance.

Sunland used the straight$-$line depreciation method for accounting purposes and recorded depreciation expense of $$286,200.$ For tax

purposes, Sunland claimed the maximum capital cost allowance of $$431,400.$ This asset had been purchased at the beginning of the

year for $$3,004,400.$

In $2023,$ Sunland began selling its products with a two$-$year warranty against manufacturing defects. In $2023,$ Sunland accrued

$$306,100$ of warranty expenses: actual expenditures for $2023$ were $$88,200$ with the remaining $$217,900$ anticipated in $2024.$

In $2023,$ Sunland was subject to a $25\%$ income tax rate. During the year, the federal government announced that tax rates would be

decreased to $23\%$ for all future years beginning January $1,2024.$

$($a$)$

Your answer is incorrect.

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

Permanent differences $

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