The following differences apply to the reconciliation of accounting income and taxable income of Pina Inc. for calendar 2023, its first year of operations The enacted income tax rate is 30% for all years.

Pre tax accounting income $456,000

Excess CCA (249,000)

Lawsuit accrual 37,000

Unearned rent revenue deferred on the books but correctly included in taxable income 25,000

Dividend income from Canadian corporations (8,000)

Taxable income= $261,000

1. Excess CCA will reverse equally over a four year period, 2024-2027.

2. It is estimated that the lawsuit accrual will be paid in 2027.

3. Unearned rent revenue will be recognized as earned equally over a four year period, 2024-2027.

Prepare a schedule of future taxable and deductible amounts.