The following are two independent situations related to future taxable and deductible amounts that resulted from temporary differences at December 31, 2023. In both situations, the future taxable amounts relate to property, plant, and equipment depreciation, and the future deductible amounts relate to settlements of litigation that were previously accrued in the accounts. 1. Blossom Corp. has developed the following schedule of future taxable and deductible amounts: 2024 2025 2026 2027 2028 Taxable amounts $600 $600 $600 $400 $200 Deductible amounts 0 0 0 (3,400) 0 Blossom reported a net deferred tax liability of $1,160 at January 1, 2023. 2. Crane Corp. has the following schedule of future taxable and deductible amounts: 2024 2025 2026 2027 Taxable amounts $1,000 $1,000 $1,000 $1,000 Deductible amounts 0 0 (7,000) 0 Crane reported a net deferred tax asset of $1,460 at January 1, 2023. Both Blossom and Crane have taxable income of $8,400 in 2023 and expect to have taxable income in all future years. The tax rates enacted as of the beginning of 2023 are 25% for 2023 to 2026, and 30% for 2027 and subsequent years. All of the underlying temporary differences relate to non-current assets and liabilities. Both Crane and Blossom report under IFRS. Determine the deferred tax assets or liabilities that will be reported on each company's December 31, 2023 SFP. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Deferred tax asset/(liability) $ Blossom Corp. +A Crane Corp.