Swifty Enterprises Ltd. a private company following ASPE earned accounting income before taxes of $1,721,000 for the year ended December 31,2023. During 2023, Swifty paid $231.000 for meals and entertainment expenses: In 2020, Swifty's tax accountant made a mistake when preparing the company's income tax return. In 2023, Swifty paid $18,000 in penalties related to this error. These penalties were not deductible for tax purposes. Swifty owned a warehouse builing for which it had no current use, so the compary chose to use the building as a rental property. At the beginning of 2023, Swifty rented the building to SPKAnc for two years at $252,000 per year. 5PK paid the entire two years' rent in advance. Swifty used the straight-line depreciation method for accounting purposes and recorded depreciation expense of $398,000. For tax purposes, Switty daimed the maximum capital cost allowance of $623,000 Swifty 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, Swifty accrued $587,000 of warranty expenses: actual expenditures for 2023 were $283,000 with the remaining $304,000 anticipated in 2024 In 2023. Switty was subject to a 35% income tax rate. During the yeat, the federal government announced that tax rates would be decreased to 33% for all future years beginning January 1.2024. Your answer is incorrect. Calculate the amount of any permanent differences for 2023. Permanent differences $