The following information is available for Sandhill Corporation for $2023.$

CCA that was reported on the $2023$ tax return exceeded depreciation reported on the income statement by $$185,600.$ This

difference is expected to reverse in equal amounts of $$46,400$ per year over the period $2024$ to $2027.$

Dividends received from taxable Canadian corporations were $$26,680.$

Rent collected in advance on January $1,2023,$ totalled $$104,400$ for a three$-$year period. Of this amount, $$69,600$ was

reported as unearned for book purposes at December $31,2023.$

The tax rates are $25\%$ for $2023$ and $30\%$ for $2024$ and subsequent years.

Income taxes payable are $$232,000$ for $2023.$

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Calculate taxable income for $2023.$ Calculate accounting income for $2023.$

Accounting income for $2023$ $