Tamarisk Enterprises Ltd. a private company following ASPE earned accounting income before taves of $1,717,000 for the year ended December 31,2023. During 2023, Tamarisk paid $250,000 for meals and entertainment expenses. In 2020. Tamarisk's tax accountant made a mistake when preparing the company's income tax return. In 2023. Tamarisk gaid 518.000 in penalties related to this error. These penalties were not deductible for tax purposes. Tamarisk owned a warehouse building for which it had no aurrent use, so the company chose to use the building as a rentai property At the beginning of 2023, Tamarisk rented the building to SPK Inc. for two years at $260,000 per year, SPK paid the entire two vears' rent in advance. Tamarisk used the straight-line depreciation method for accounting purposes and recorded depreciation expense of $404,000. For tax purposes, Tamarisk claimed the maximum capital cost allowance of $629,000. Tamarisk 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, Tamarisk accrued $580,000 of warranty expenses: actual expenditures for 2023 were $279,000 with the remaining $301.000 anticipated in 2024. In 2023. Tamarisk was subject to a 35% income tak rate. During the year, the federal government announced that tax rates woudd be decreased to 33% for all future years beginning Jariaary 1.2024 (a) Calculate the amount of any permanent differences for 2023. Permanent differences