Sunland Services Ltd. follows ASPE and had earned accounting income before taxes of $520,000 for the year ended December 31. 2023. 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 Ind. 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 $491.400. This asset had been purchased at the beginning of the year for 53,004,400. In 2023, Sunland began selling its products with a two-year warranty against manutacturing 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. PERMANENT DIFFERENCES IS $49,000 TEMPORARY DIFFERENCES IS $137,200 CALCULATE TAXABLE INCOME AND THE AMOUNT OF CURRENT INCOME TAXES EXPENSE FOR 2023. TAXABLE INCOME $? INCOME TAXES PAYABLE $?